畢業(yè)論文，本人書寫論文多年，上傳作品為畢業(yè)合格作品，完整內(nèi)容。格式標(biāo)準(zhǔn)，29600字左右。介紹“；
摘要 2
ABSTRACT 3
1.緒論 4
1.1研究背景 4
1.1.1傳統(tǒng)的企業(yè)盈利能力評(píng)價(jià)方法體系的缺陷 4
1.1.2完善企業(yè)盈利能力評(píng)價(jià)方法的思考一會(huì)計(jì)盈余數(shù)量與質(zhì)量評(píng)價(jià)的結(jié)合 5
1.2研究目的及意義 5
1.2.1研究目的 5
1.2.2研究意義 5
2. 盈余質(zhì)量的理論探討 6
2.1 盈余的理論探討 6
2.1.1 經(jīng)濟(jì)收益 6
2.1.2 會(huì)計(jì)收益 6
2.1.3 兩種收益概念的比較 7
2.1.4 全面收益理論 8
2.2 會(huì)計(jì)信息質(zhì)量 8
2.3 盈余質(zhì)量 9
3.盈余質(zhì)量評(píng)價(jià)指標(biāo)體系構(gòu)建 11
3.1盈余質(zhì)量要素分析 11
3.1.1盈余質(zhì)量核心要素 11
3.1.2盈余質(zhì)量的決定因素 12
3.1.3盈余質(zhì)量的識(shí)別信號(hào) 13
3.2盈余質(zhì)量單項(xiàng)評(píng)價(jià)指標(biāo)體系 14
3.2.1盈余持續(xù)性指標(biāo) 14
3.2.2現(xiàn)金保障性指標(biāo) 15
3.2.3成長(zhǎng)性指標(biāo) 15
3.2.4安全性指標(biāo) 16
4.xx公司盈余質(zhì)量案例分析 17
4.1盈余質(zhì)量分析:基于現(xiàn)金流的分析 17
4.2現(xiàn)金盈余能力分析 19
4.3基于利潤(rùn)表結(jié)構(gòu)的財(cái)務(wù)分析 20
4.4盈余質(zhì)量綜合指數(shù)分析 24
4.5xx公司盈余質(zhì)量分析小結(jié) 25
5.總結(jié) 28
參 考 文 獻(xiàn) 30
致謝 31
摘要
公司會(huì)計(jì)信息質(zhì)量問題一直以來都受到廣大投資者、債權(quán)人、政府部門等利益相關(guān)者的高度關(guān)注，盈余信息作為會(huì)計(jì)信息的核心組成部分，也就顯得更加重要。近幾年來，國(guó)內(nèi)外相繼出現(xiàn)了許多重大財(cái)務(wù)舞弊案件，諸如美國(guó)的安然、世界通信、戴爾以及我國(guó)的銀廣廈、科龍、草原興發(fā)等，這些舞弊案件都無一例外地與粉飾報(bào)告的盈余有關(guān)。因此提高公司的盈余質(zhì)量對(duì)于對(duì)于保護(hù)投資者、債權(quán)人的利益都有著深遠(yuǎn)的意義。本文正是基于這一背景，著重圍繞“盈余質(zhì)量的內(nèi)涵和特征”、“盈余質(zhì)量的影響因素”以及“提高盈余質(zhì)量的對(duì)策”等一系列問題展開論述，試圖對(duì)公司盈余質(zhì)量問題有個(gè)全面而具體的認(rèn)識(shí)。
盈余質(zhì)量是對(duì)當(dāng)期盈余的真實(shí)性、盈利性、持續(xù)性和成長(zhǎng)性的一種評(píng)價(jià)結(jié)果。高質(zhì)量的盈余應(yīng)當(dāng)包括以下三個(gè)方面:一是盈余的確定必須以實(shí)際發(fā)生的經(jīng)濟(jì)業(yè)務(wù)為基礎(chǔ)并遵循會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)制度，能真實(shí)地體現(xiàn)企業(yè)過去、現(xiàn)在、未來的狀況;二是企業(yè)的盈余應(yīng)具有較好的盈利能力;三是各期盈余應(yīng)具有持續(xù)、穩(wěn)定發(fā)展的能力。企業(yè)的盈余質(zhì)量受多方面因素的影響，影響盈余真實(shí)性的因素主要是會(huì)計(jì)規(guī)范、公司治理結(jié)構(gòu);而影響盈余的盈利性、持續(xù)性和成長(zhǎng)性的因素主要是公司治理結(jié)構(gòu)和公司自身的經(jīng)濟(jì)收益能力等。
針對(duì)實(shí)證分析發(fā)現(xiàn)的公司盈余質(zhì)量存在的問題，本文在最后提出了相應(yīng)的對(duì)策建議，指出提高盈余質(zhì)量既要在各項(xiàng)法規(guī)制度上進(jìn)行約束，繼續(xù)完善會(huì)計(jì)規(guī)范，也要從企業(yè)內(nèi)部入手，提高公司自身的經(jīng)濟(jì)收益能力。
關(guān)鍵字:盈余質(zhì)量 會(huì)計(jì)信息質(zhì)量 盈余質(zhì)量評(píng)價(jià)指標(biāo)
ABSTRACT
The quality of listed company’s accounting information has always been highly valued by investors，creditors and government authorities。As the core part of accounting information，earning information seems more important。In recent years，many serious financial scandals of listed companies happened in the world，such as Enron，WorldCom and Dell in USA and YinGuangXia，Kalong and CaoYuanXingFa in China etc。These scandals were all linked with earnings manipulation。So improving the quality of earnings has profound and lasting significance to the sound development of security market and protect of investors and creditors’ interests。Based on this realistic background，this paper will dwell on the issues of “the concept and traits of earnings quality”，“the influencing factors of earnings quality”，“the present problems about the earnings quality of listed company”and“how to improve the earnings quality”，so as to give a thorough and comprehensive understanding of earnings quality。
Earnings quality is an eva luation of current earnings’ facility，profitability，stability and growth。And high-class earnings should contain three basic traits：firstly，it must be measured on practically accorded activities following accounting rules and systems；secondly，it must has a good ability of getting prohibit；thirdly，it will be kept on and go on developing in the long run。Earnings quality is influenced by many factors。The main influencing factors of earnings’ faculty are accounting rules，security supervision and company’s fathering structure. And company’s fathering structure and its own ability of acquiring economic generator，are the main factors which influence earning’s risibility，stability and growth。
The company for an empirical analysis indicates that the earnings quality problems in the last, this paper puts forward the corresponding countermeasures and Suggestions to improve the quality, points out the surplus in various laws and regulations on the constraint, continue to perfect the accounting standard, but also from inside the enterprise, the company itself to improve the economic benefits.
Key words: earnings quality, the quality of accounting information, earning quality eva luation