本文選題：主觀賦權法 + 熵值法��； 參考：《會計之友》2015年10期

【摘要】：依據主觀賦權法和客觀賦權法確定指標權重,從收益的可靠性、成長性、持續(xù)性、穩(wěn)定性、現金保障性和安全性6個方面評價了我國出版業(yè)上市公司的收益質量。研究發(fā)現:出版業(yè)上市公司的各項能力發(fā)展不平衡,收益的持續(xù)性差異最小,整體水平最高;成長性差異最大,整體水平最低;可靠性、安全性差異明顯,整體水平較高;穩(wěn)定性、現金保障性差異不明顯,整體水平中等;個別公司收益質量的單項能力差異明顯。大部分出版業(yè)上市公司收益質量接近,但領先、落后的公司明顯。為提高收益質量,應加大研發(fā)投入,凝練核心競爭力,提高收益的成長性;實施差異化競爭戰(zhàn)略,積極進行商業(yè)模式創(chuàng)新。
[Abstract]:According to subjective weight method and objective weight method, this paper evaluates the profit quality of Chinese publishing listed companies from six aspects: reliability, growth, persistence, stability, cash security and security. It is found that the listed companies in the publishing industry have unbalanced development of various abilities, the least persistent difference of earnings, the highest overall level, the biggest growth difference, the lowest overall level, the obvious difference in reliability and safety, and the higher overall level; Stability, cash security difference is not obvious, the overall level is medium; individual company income quality single ability difference is obvious. Most of the publishing listed companies close to the quality of earnings, but leading, lagging companies are obvious. In order to improve the income quality, we should increase R & D investment, condense core competitiveness, improve revenue growth, implement differentiated competition strategy and actively innovate business model.
【作者單位】： 內蒙古財經大學;晉城供電公司;
【基金】：安徽省教育廳人文社科重點項目“基于商業(yè)模式創(chuàng)新視角的安徽省小型微型企業(yè)財務問題研究”(SK2013A194)
【分類號】：G239.2-F

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本文編號：1793072