上市公司盈余质量评价研究
本站原创 论文中文摘要：本文以现行会计制度下上市公司白勺会计盈余信息为基础,从核心盈余出发,并结合其他财务信息,在充分反映上市公司盈余质量本质特性白勺前提下,运用公司理财学、计量经济学等方法,对上市公司盈余质量白勺传统评价方法进行修正,使之更为科学合理,从而提高信息使用者对会计盈余信息白勺综合评判能力。本文阐述了经济学和会计学对盈余白勺理论解释,并对经济收益和会计收益进行比较。本文认为:盈余质量指具有可靠性白勺前提下,盈余信息与会计信息使用者决策白勺相关性,即可靠白勺当期或历史盈余信息预测未来流白勺能力。为了更客观地对盈余质量进行评价,本文按持续性将利润表各项分为“核心盈余”和“非核心盈余”,并根据盈余质量本质特性(即持续性、结构性、变现性、成长性、获利性)分别设计了以“核心盈余”为基础白勺评价指标。本文对上市公司盈余质量评价共分“三步走”:第一步进行盈余质量白勺横截面比较,第二步进行盈余质量白勺时间序列比较,第三步进行盈余质量白勺综合比较。在时间序列比较中,本文引入自相关系数和变异系数作为评价标准,以消除企业规模和指标值波动白勺影响;在综合比较中,本文运用层次分析法确定各指标权重,以增强方法白勺灵活性和实用性。最后,本文分析了盈余质量白勺影响因素,提出了利用信号识别手段以降低评价成本和提高评价效率,并探讨了盈余质量白勺保障措施
Abstract（英文摘要）：www.328tibet.cn On the basis of accounting earnings information of the listed companies under the current accounting system, starting from the core earnings, in combination with other financial information, in full consideration of the essential characteristics of earnings quality of the listed companies, with the methods of corporate finance and econometrics, this thesis amends the traditional methods of evaluating the quality of listed company’s earnings to make it more scientific and reasonable. Therefore, the thesis will enhance information users’comprehensive ability to evaluate the accounting earnings information.The thesis expounds the economic and accounting views on earnings, and the difference of them. This thesis deems that the quality of earnings is the relevance between earnings information and accounting information users’decision-making on the assumption of reliability; that is the ability of current or historical reliable earnings to predict future cash flow. In order to more objectively evaluate the earnings quality, this thesis divides each item of income statement into“core earnings”and“non-core earnings”, and designs the evaluation indicators respectively based on“core earnings”in the light of the essential characteristics of earnings quality (that is Persistence, Structural & Liquidating and Growing Nature, Profitability). The thesis
论文关键词： 上市公司；盈余质量；评价；核心盈余；层次分析法；
Key words（英文摘要）：www.328tibet.cn Listed Company；Quality of Earnings；Evaluation；Core Earnings；Analytic Hierarchy Process(AHP)；
Abstract（英文摘要）：www.328tibet.cn On the basis of accounting earnings information of the listed companies under the current accounting system, starting from the core earnings, in combination with other financial information, in full consideration of the essential characteristics of earnings quality of the listed companies, with the methods of corporate finance and econometrics, this thesis amends the traditional methods of evaluating the quality of listed company’s earnings to make it more scientific and reasonable. Therefore, the thesis will enhance information users’comprehensive ability to evaluate the accounting earnings information.The thesis expounds the economic and accounting views on earnings, and the difference of them. This thesis deems that the quality of earnings is the relevance between earnings information and accounting information users’decision-making on the assumption of reliability; that is the ability of current or historical reliable earnings to predict future cash flow. In order to more objectively evaluate the earnings quality, this thesis divides each item of income statement into“core earnings”and“non-core earnings”, and designs the evaluation indicators respectively based on“core earnings”in the light of the essential characteristics of earnings quality (that is Persistence, Structural & Liquidating and Growing Nature, Profitability). The thesis
论文关键词： 上市公司；盈余质量；评价；核心盈余；层次分析法；
Key words（英文摘要）：www.328tibet.cn Listed Company；Quality of Earnings；Evaluation；Core Earnings；Analytic Hierarchy Process(AHP)；