JZZ公司利润质量研究

发布时间：2018-02-27 13:43

本文关键词： 利润属性利润质量财务指标　出处：《安徽大学》2017年硕士论文　论文类型：学位论文

【摘要】：伴随着我国资本市场越来越快速的发展,资本市场的利益越来越大,投资者对企业提供的信息越来越重视。在财务报告中,利润信息是最具有综合性的信息。在进行决策时,管理者和投资者等相关利益方往往主要关注点就是企业的利润。在微观层面上,利润信息能够直接影响到相关投资者的投资风险,甚至能能够影响到金融市场的稳定运行;从宏观层面上看,利润信息直接影响到社会资金的流动,进而影响经济结构,并进一步能影响到社会资源配置以及经济的运行效率。但21世纪初,世界各国的上市公司相继出现了财务造假丑闻,世界通信、默多克、施乐等大公司会计丑闻引起舆论哗然,令世界震惊和关注。我国虽然金融市场起步较晚,但也和大洋彼岸的美国出现一样的情况。"银广夏"、"东方电子"、"蓝田股份"等事件令投资者产生信任危机。人们对上市公司利润信息的数量产生了怀疑,而逐渐关注公司利润的质量。美国已经将利润质量研究作为一个重点的研究领域,而我国同样也开始对利润质量进行探讨,但还远远不够。最近几年利润质量的分析在行业和企业财务分析中运用普遍,对企业进行利润质量的分析,不仅突破了传统的关注利润数量的盈利分析限制,而且能够更加综合的评价企业的利润质量,建立了一套新的利润质量评价方法,使企业更加了解自身利润质量状况,从而有针对性的采取措施,提高企业的利润质量水平。近年来,酒类企业经过黄金发展的10年逐渐进入竞争集中的发展状态,而JZZ公司所在区域内其他同行业企业逆势扩张发展,表现优异,JZZ公司却表现平平,虽也有可观的利润,但相比而言利润质量显得较弱。基于以上认识,本文从理论出发,根据利润信息的属性,总结出利润质量的四维分析法,并使用此方法对JZZ公司的利润质量进行考察,分析评价JZZ公司的利润质量状况,并根据分析出来的结果提出一些相关的建议,对我国企业利润质量分析评价起到一定程度上的借鉴意义。本文分为五章,第一章描述了本文的研究背景及其研究意义,对国内外的一些专家学者的相关研究文献进行整理总结,同时也描述了本文的研究思路和内容,指出文章的一些创新点;第二章主要介绍了相关理论,明确利润质量等相关概念,并总结利润质量相关理论研究,建立利润质量评价的四维分析方法;第三章是首先对JZZ公司进行简单介绍,然后介绍JZZ公司当前的现状和面临的风险。其次对JZZ公司进行利润质量的分析和考察,并找出一些财务因素,这些因素降低了企业的利润质量;第四章是结合第三章对JZZ利润质量的研究,有针对性的提出相关建议,旨在提高JZZ公司今后的利润质量;第五章做了总结性的概述,得出相关结论,同时指出本文研究的不足之处,对于今后的研究提出展望。本文研究具有一定的创新点,文章总结综合了利润质量的评价理论,从利润信息的属性出发,建立利润质量评价的四维分析方法,并利用此方法对JZZ公司进行利润质量的分析评价,通过理论与实践相结合,对JZZ公司利润质量较低的状况提出一些综合性的建议,这样使本文具有理论和实践意义。文章通过对上市公司利润质量的分析,将利润质量的相关理论与实践联系,并以此使企业的利益相关者能够更加客观的看待企业的利润质量状况。也为其他企业评价和改进自身利润质量状况提供了借鉴。
[Abstract]:Along with the development of China's capital market more and more rapidly, the capital market interest more and more investors, for the enterprises to provide information more and more attention. In the financial report, profit information is the most comprehensive information. When making decisions, managers and investors and other stakeholders are the main concerns of enterprises profit. At the micro level, profit information can directly affect the relevant investment risks for investors, even can affect the stability of financial markets; from the macro perspective, profit information directly affects the social capital flow, thereby affecting the economic structure, and further affect the efficiency of the allocation of social resources and the economy. But at the beginning of twenty-first Century, listed companies around the world have appeared in the financial fraud scandal, WorldCom accounting scandal, Murdoch, Xerox and other large companies caused by Public opinion is seething with indignation, Shocked the world and concern. Although China's financial market started late, but also with the other side of the United States appeared in the same situation. "Yinanxia", "Oriental", "Lantian stock" events such as investors have a crisis of confidence. The number of people on the profit information of listed companies to have the suspicion, and gradually focus on quality the profits of the company. The United States has been the study of profit quality as an important research field, and our country also started to explore the quality of profit, but it is far from enough. In recent years the analysis of profit quality analysis is widely used in industries and enterprises in the financial analysis, profit quality of enterprises, not only broke the number the traditional profit profit analysis limits, and more comprehensive evaluation of enterprise profit quality, set up a new method for evaluating the quality of profit, to enable enterprises to better understand their own profit quality The status, so as to take measures to improve the quality of the profit level of the enterprise. In recent years, the liquor business development status after 10 years of development of gold gradually entered the competition focus, and JZZ company in the region where the other enterprises in the same industry contrarian expansion development, outstanding performance, JZZ company is mediocre, although there is considerable but compared with the profit, the profit quality is weak. Based on the above understanding, this article from the theory, according to the property of profit information, summed up the four profit quality analysis method, and use this method to inspect the quality of profit of JZZ, analysis of profit quality evaluation of JZZ company, and puts forward some relevant suggestions according to the analysis results of analysis and evaluation plays a certain degree of reference of our country enterprise profit quality. This paper is divided into five chapters, the first chapter describes the research background of this paper and its research The significance, research literature and some experts on the domestic and foreign scholars are summarized, and also describes the research ideas and contents, points out some innovative points of the article; the second chapter mainly introduces the related theory, to define the related concepts of profit quality, and summarizes the profit quality of the relevant theoretical research, four establish evaluation of profit quality the third chapter is the analysis method; first makes a brief introduction to JZZ company, and then introduces the current situation of JZZ company and the risk analysis and study. Secondly, the profit quality of JZZ company, and find out some financial factors, these factors reduce the profits of the enterprise quality; the fourth chapter is the research on the quality of profit JZZ combined with the third chapter, puts forward relevant suggestions, in order to improve the JZZ company's future profit quality; the fifth chapter has made the summary outline, draw relevant conclusions, and points out that the Thedeficiency of research, put forward the prospects for future research. This paper has certain innovation points, the comprehensive summary evaluation of profit quality theory, starting from the profit attribute information, establish four-dimensional assessment of profit quality analysis method, analysis and evaluation of the profit quality of JZZ company by using this method, through the combination of theory with practice, puts forward some comprehensive suggestions on JZZ company's profit quality low, so this paper has theoretical and practical significance. Based on the analysis of profit quality of listed companies, the relevant theory and practice of profit quality, and thus the interests of corporate stakeholders can be more objective of profit quality look at the enterprise. For other enterprises to evaluate and improve their profit quality to provide the reference.

【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.82

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