本文選題：收益質(zhì)量 + 房地產(chǎn)上市公司�。� 參考：《大連海洋大學(xué)》2013年碩士論文

【摘要】：收益作為會(huì)計(jì)的核心概念之一，一直是信息使用者尤其是投資者最關(guān)心的信息。它能準(zhǔn)確地反映企業(yè)在一定時(shí)期內(nèi)的經(jīng)營(yíng)成果，企業(yè)的利益相關(guān)者視它為決策的重要依據(jù)，同時(shí)股東用它來(lái)衡量企業(yè)管理者的經(jīng)營(yíng)業(yè)績(jī)。隨著資本市場(chǎng)的發(fā)展，收益質(zhì)量問(wèn)題近年來(lái)備受人們的關(guān)注，經(jīng)歷了08年由美國(guó)兩大房地產(chǎn)企業(yè)引發(fā)的經(jīng)融危機(jī)后，使人們更加注重評(píng)價(jià)上市公司收益的質(zhì)量而不是數(shù)量，對(duì)于收益質(zhì)量的評(píng)價(jià)研究國(guó)內(nèi)學(xué)者大多數(shù)都是以定性分析為主，而本文力求以結(jié)構(gòu)方程模型這種定量分析方法，對(duì)房地產(chǎn)行業(yè)的收益質(zhì)量進(jìn)行評(píng)價(jià)，進(jìn)行一步完善了收益質(zhì)量的評(píng)價(jià)方法，幫助利益相關(guān)者從另一個(gè)角度了解企業(yè)的收益質(zhì)量，使他們能夠更深入地解讀企業(yè)收益質(zhì)量信息，為他們做出有效的、科學(xué)的管理決策提供理論依據(jù)。 本文第一部分對(duì)論文的選題背景、意義、目的和運(yùn)用的方法進(jìn)行必要的闡述。分析國(guó)內(nèi)外學(xué)者對(duì)收益質(zhì)量的研究現(xiàn)狀。第二部分，從收益的內(nèi)涵開(kāi)始引申，得出不同學(xué)者對(duì)收益質(zhì)量?jī)?nèi)涵的不同界定，而文章對(duì)收益質(zhì)量的內(nèi)涵進(jìn)行了整理得出可以用以下三個(gè)方面即企業(yè)的現(xiàn)金流量、收益的持續(xù)性和投資決策有用性對(duì)收益質(zhì)量定義的進(jìn)行闡述。通過(guò)對(duì)房地產(chǎn)行業(yè)的特征和發(fā)展現(xiàn)狀進(jìn)行描述確立了房地產(chǎn)行業(yè)的收益質(zhì)量的特征，得出影響房地產(chǎn)行業(yè)收益質(zhì)量的七大因素：經(jīng)營(yíng)環(huán)境與風(fēng)險(xiǎn)、企業(yè)的資產(chǎn)狀況、會(huì)計(jì)收益結(jié)構(gòu)、現(xiàn)金流量的收入、公司法理結(jié)構(gòu)、會(huì)計(jì)規(guī)范與會(huì)計(jì)政策和社會(huì)監(jiān)管。簡(jiǎn)要地介紹運(yùn)用的統(tǒng)計(jì)方法結(jié)構(gòu)方程模型和聚類分析法。結(jié)構(gòu)方程模型是一種描述顯變量與潛變量之間的關(guān)系的定量分析法。第三部分，運(yùn)用第二章的理論知識(shí)建立以收益質(zhì)量的六大特征即可靠性、現(xiàn)金保障性、持續(xù)性、成長(zhǎng)性、安全性和盈利性為基礎(chǔ)的評(píng)價(jià)指標(biāo)體系，運(yùn)用聚類分析法對(duì)房地產(chǎn)上市公司公布的財(cái)務(wù)指標(biāo)進(jìn)行篩選，再對(duì)聚類分析法聚類的數(shù)據(jù)結(jié)合其他學(xué)者經(jīng)驗(yàn)和筆者的知識(shí)對(duì)指標(biāo)按其特征進(jìn)行歸屬，再結(jié)合專家為可靠性指標(biāo)做出的評(píng)分最終建立完整的結(jié)構(gòu)方程收益質(zhì)量評(píng)價(jià)理論假設(shè)模型。第四部分運(yùn)用結(jié)構(gòu)方程模型進(jìn)行實(shí)證分析，通過(guò)驗(yàn)證性因子分析和路徑分析對(duì)模型進(jìn)行評(píng)價(jià)、修正、擬合得出理想模型，驗(yàn)證研究假設(shè)，以實(shí)證分析結(jié)果為依據(jù)，得出結(jié)論。最后，，提出了改善房地產(chǎn)上市公司收益質(zhì)量的政策建議，總結(jié)本文的研究成果，并對(duì)研究的局限性和未來(lái)的研究方向進(jìn)行了展望。
[Abstract]:As one of the core concepts of accounting, income has always been the most concerned information for information users, especially investors. It can accurately reflect the business achievement of the enterprise in a certain period of time, and the stakeholders of the enterprise regard it as an important basis for decision-making, and shareholders use it to measure the management performance of the enterprise manager. With the development of the capital market, the problem of income quality has attracted people's attention in recent years. After the financial crisis caused by the two major real estate enterprises in the United States in 2008, people pay more attention to evaluating the quality rather than the quantity of the earnings of listed companies. For the evaluation of income quality, most domestic scholars are based on qualitative analysis, and this paper tries to use the structural equation model to evaluate the income quality of the real estate industry. The evaluation method of profit quality has been improved step by step, helping stakeholders to understand the income quality of enterprises from another angle, so that they can interpret the income quality information more deeply and make effective for them. Scientific management decision provides theoretical basis. The first part of this paper describes the background, significance, purpose and application of the paper. This paper analyzes the research status of income quality at home and abroad. The second part, beginning with the connotation of income, obtains different definitions of the connotation of income quality by different scholars, and the article arranges the connotation of income quality, and draws the conclusion that the cash flow of enterprises can be used in the following three aspects. The persistence of income and the usefulness of investment decision are the definitions of income quality. By describing the characteristics and development status of the real estate industry, the paper establishes the characteristics of the income quality of the real estate industry, and obtains seven factors that affect the income quality of the real estate industry: the operating environment and risk, the assets status of the enterprise, Accounting income structure, cash flow income, corporate legal structure, accounting norms and accounting policies and social supervision. The structure equation model and cluster analysis method are briefly introduced. The structural equation model is a quantitative analysis method to describe the relationship between explicit variables and latent variables. In the third part, based on the six characteristics of income quality, namely reliability, cash security, sustainability, growth, security and profitability, the evaluation index system is established based on the theoretical knowledge in chapter two. This paper uses cluster analysis to screen the financial indexes published by real estate listed companies, and then classifies the index according to its characteristics by combining the data of cluster analysis with other scholars' experience and the author's knowledge. Finally, a complete theoretical hypothesis model of income quality evaluation of structural equation is established based on the evaluation of reliability index made by experts. The fourth part uses the structural equation model to carry on the empirical analysis, through the confirmatory factor analysis and the path analysis carries on the appraisal to the model, the revision, the fitting obtains the ideal model, validates the research hypothesis, according to the empirical analysis result, draws the conclusion. Finally, the paper puts forward some policy suggestions to improve the income quality of listed real estate companies, summarizes the research results of this paper, and looks forward to the limitations of the research and the future research direction.
【學(xué)位授予單位】：大連海洋大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F293.33

【參考文獻(xiàn)】

相關(guān)博士學(xué)位論文 前1條

1 張新民;企業(yè)財(cái)務(wù)狀況質(zhì)量分析理論研究[D];東北財(cái)經(jīng)大學(xué);2000年

本文編號(hào)：2074294