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化工行业上市公司盈利质量研究

日期:2017-4-20作者:www.51lunwen.com编辑:anne点击次数:51
销售价格:150元论文编号:lw201704202105153273论文字数:10054 
论文属性:本科毕业论文论文地区:福州论文语种:中文 

摘要


资产负债表、利润表和现金流量表这三种表格所提供的信息是企业内部管理者和外部投资者系统了解企业经营情况的核心信息渠道。在三张表中,信息量庞大,加上报表提供的附加信息,形成了复杂的信息体系。在这些信息内容中,会计盈利通常具备较高的信息量,企业内部和外部的信息使用者可以借助于会计信息报表中提供的各种信息开展分析和判断工作,特别是企业的盈利信息。在实际的分析过程中,使用者对于盈利信息的依赖比其他类型的信息更高,因此,盈利信息的质量也显得更为重要。本文将结合化工行业的上市公司的有关信息来分析盈利质量的概念、影响因素,并且进行具体的分析、提出相应的改进工作建议。
本文结合化工行业上市公司的基本情况开展分析,主要完成了如下工作:
首先,分析了盈利质量的概念和内涵,通过盈利的内涵剖析确定了对盈利质量开展评价的主要标准是“盈利对增长能力和企业未来业绩的预估”。
其次,考虑到盈利质量受到多种因素的影响和制约,包括外部因素和内部因素两种,因此在开展盈利质量分析的过程中,要考虑各种内外部因素的影响,这也是后续分析和提出建议的基础。
再次,笔者使用最近几年的化工类上市公司的盈利质量数据开展分析和对比,确定了变化趋势和债务比例等关键要素的作用。
最后,笔者结合对化工类上市公司披露的盈利信息的质量情况,提出了上市公司内部管理层面和外部监督、政策环境等方面的建议,以期能够为其他从业者提供参考。
关键词:化工企业,会计信息披露,盈利质量

Abstract


Balance sheet, income statement and statement of cash flows of the three form provided by the information system is the enterprise internal management and outside investors understand the core of enterprise management situation information channels. In the three tables and large amount of information, and report to provide additional information, to form the complex information system. In the information content, information, accounting profit is usually has a high internal and external information users can use accounting information report provides all kinds of information to carry out the work analysis, and judgment, especially corporate earnings information. In the process of the actual analysis, user information for profit rely on is higher than other types of information, therefore, the quality of the earnings information also appears more important. This article will combine information about the chemical industry's listed companies to analyze the concept of earnings quality, influence factors, and specific analysis, put forward the corresponding improvement Suggestions. 
Based on the basic situation of the chemical industry listed companies to carry out the analysis, mainly finished the following work: 
First of all, analyses the concept and connotation of earnings quality, quality of earnings has been determined by the connotation of profitability analysis to evaluation is the main standard of "profit ability and the enterprise future earnings forecasts for growth". 
Secondly, considering the profit quality affected and restricted by various factors, including both external factors and internal factors, therefore in the process of conduct earnings quality analysis, want to consider the influence of various internal and external factors, this also is the basis of further analysis and put forward the proposal. 
Again, the author use in recent years the chemical data type of the earnings quality of listed companies to carry out the analysis and comparison, to determine the change trend and the role of the proportion of debt and other key elements. 
Finally, the author combined with chemical engineering to the quality of the information disclosure of listed comp


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