本文選題：創(chuàng)業(yè)板上市公司 + 盈余質(zhì)量��； 參考：《大連工業(yè)大學》2014年碩士論文

【摘要】：盈余信息作為會計信息的重要組成部分，既具有數(shù)量特征又具有質(zhì)量特征，但長期以來人們往往只重點關注盈余的數(shù)量特征而忽視盈余的質(zhì)量特征。國內(nèi)外先后出現(xiàn)的一系列盈余造假事件，使人們開始逐漸意識到研究會計盈余的重要性。我國創(chuàng)業(yè)板市場在醞釀了多年之后，終于在2009年登上了歷史的舞臺。由于創(chuàng)業(yè)板市場剛剛建立，規(guī)章制度還不健全，企業(yè)也都還處于起步階段，面臨的風險大，所以對創(chuàng)業(yè)板上市公司盈余質(zhì)量進行評價具有十分重要的理論和現(xiàn)實意義。 本文以2010年-2012年數(shù)據(jù)齊全的172家創(chuàng)業(yè)板上市公司為研究樣本，首先在文獻綜述的基礎上，選取了常用來評價盈余質(zhì)量的23個指標；然后根據(jù)指標體系構建原則、數(shù)據(jù)的可獲得性等方面進行了指標的初步篩選；接著采用聚類分析法，結合創(chuàng)業(yè)板公司實際數(shù)據(jù)進行了第二次篩選；又考慮到創(chuàng)業(yè)板上市公司高創(chuàng)新性對公司盈余質(zhì)量的影響，故又增加了體現(xiàn)創(chuàng)新性特點的指標，最終完成本文創(chuàng)業(yè)板盈余質(zhì)量評價指標體系的構建；最后選擇了創(chuàng)業(yè)板的四家公司進行了指標的案例驗證。 在完成指標體系的構建后，本文采用因子分析法對創(chuàng)業(yè)板上市公司的盈余質(zhì)量進行了評價，評價結果顯示，樣本上市公司整體盈余質(zhì)量狀況不佳，優(yōu)類和良類公司占總樣本的比例偏小，且不同樣本公司的盈余質(zhì)量也表現(xiàn)出極大的差異；在所選的10個行業(yè)中，年度盈余質(zhì)量排名大體相同，信息技術行業(yè)、文化傳播行業(yè)和商務服務行業(yè)盈余質(zhì)量表現(xiàn)整體不錯，批發(fā)零售業(yè)、建筑業(yè)、農(nóng)林牧漁業(yè)盈余質(zhì)量整體表現(xiàn)欠佳；盈余質(zhì)量狀況每年都有所好轉，，特別是2010年至2011年期間整體水平提升較快。本文最后用分組均值描述和案例對比對評價結果進行了有效性檢驗，結果表明本文構建的指標體系及評價的結果是合理有效的。
[Abstract]:Earnings information, as an important part of accounting information, has both quantitative and qualitative characteristics. However, for a long time, people only pay attention to the quantitative characteristics of earnings and neglect the quality characteristics of earnings.A series of false earnings incidents at home and abroad have made people gradually realize the importance of studying accounting earnings.After years of gestation, China's gem market finally stepped onto the stage of history in 2009.Because the gem market has just been established, the rules and regulations are not perfect, the enterprises are still in the initial stage, and the risk is great, so it is of great theoretical and practical significance to evaluate the earnings quality of gem listed companies.In this paper, 172 gem listed companies with complete data from 2010 to 2012 are taken as the research sample. Firstly, based on the literature review, 23 indexes are selected to evaluate earnings quality, and then according to the principles of index system construction,This paper has carried on the preliminary selection of the index in the aspects of data availability and so on; then used the cluster analysis method, combined with the actual data of the gem company to carry on the second screening; also considered the influence of the high innovation of the gem listed company on the company earnings quality,Therefore, it adds the index to reflect the innovative characteristics, and finally completes the construction of the index system of earnings quality evaluation of the gem. Finally, four companies of the gem are selected to carry on the case verification of the index.After completing the construction of the index system, this paper uses factor analysis to evaluate the earnings quality of the listed companies on the gem. The evaluation results show that the overall earnings quality of the listed companies in the sample is not good.The proportion of excellent and good companies in the total sample is small, and the earnings quality of different sample companies also shows great differences. In the 10 industries selected, the annual earnings quality ranking is roughly the same, and the information technology industry,The surplus quality of the cultural communication industry and the business service industry is generally good, the wholesale and retail trade, the construction industry, the agriculture, forestry, animal husbandry and fishery industry as a whole are not performing well as a whole; the surplus quality situation has improved every year.In particular, between 2010 and 2011, the overall level rose faster.Finally, the effectiveness of the evaluation results is tested with the grouping mean description and case comparison. The results show that the index system constructed in this paper and the evaluation results are reasonable and effective.
【學位授予單位】：大連工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F275;F832.51

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本文編號：1771933