厦门华侨电子股份有限公司利润质量评价研究

发布时间：2018-06-24 15:20

本文选题：厦华电子公司 + 利润质量　；参考：《华北电力大学》2016年硕士论文

【摘要】：近年来,利润质量评价在社会上引起了许多讨论。利润对于上市公司,政府部门,投资者等利益相关者来说都是非常重要的指标。所以利润的优劣程度如何,是否可靠,是否能持续,是否能够健康发展,这些问题已经成为当前会计理论界与实务界共同关注的焦点。因而,正确的对利润进行分析,更好的对利润质量进行评价,意义十分重大。为了更好的对上市公司利润信息的质量进行评价,本文梳理了利润质量相关文献,综合了现在已有的利润质量评价研究,确定了本文将利润质量特征划分为可靠性、持续性、收现性、成长性四个方面,并基于这四个特征对利润质量进行分析与评价。论文界定了利润和利润质量的基本内涵,分析了利润质量的影响因素,归纳了利润质量的特征,介绍了利润质量评价方法的相关理论。之后,论文构建了利润质量评价的指标体系与评价模型。论文从利润质量的可靠性、持续性、收现性和成长性四个方面选取了相应的利润指标来构建指标体系,详细介绍了因子分析法并运用因子分析法构建了利润质量评价模型。论文对厦门华侨电子股份有限公司进行了利润质量评价。论文阐述了选取厦门华侨电子股份有限公司作为评价对象的原因,应用本文构建的利润质量评价体系对厦门华侨电子股份有限公司2004至2014十年的利润质量进行了评价,评价结果显示厦门华侨电子股份有限公司利润质量呈现下滑趋势。之后论文分析了对厦门华侨电子股份有限公司利润情况的评价结果,然后针对这一结果发生的原因,从利润的可靠性、持续性、收现性和成长性四个方面分析了厦门华侨电子股份有限公司利润质量下降的原因,最后针对各项原因提出了提高利润质量的对策建议,进一步验证了本文所建立的上市公司利润评价体系的可行性,这对于厦门电子股份有限公司甚至整个上市公司群体都有一定的指导意义。
[Abstract]:In recent years, profit quality evaluation has aroused a lot of discussion in the society. Profit is a very important indicator for listed companies, government departments, investors and other stakeholders. So how good or bad the profit is, whether it is reliable, sustainable or not, whether it can develop healthily, these problems have become the common focus of the current accounting theory and practice circles. Therefore, the correct analysis of profit, better evaluation of profit quality, is of great significance. In order to better evaluate the quality of profit information of listed companies, this paper combs the relevant documents of profit quality, synthesizes the existing research on profit quality evaluation, and determines that the characteristics of profit quality are divided into reliability and persistence in this paper. The paper analyzes and evaluates the profit quality based on these four characteristics. This paper defines the basic connotation of profit and profit quality, analyzes the influencing factors of profit quality, induces the characteristics of profit quality, and introduces the relevant theory of profit quality evaluation method. Then, the paper constructs the index system and evaluation model of profit quality evaluation. This paper selects the corresponding profit index to construct the index system from four aspects of the reliability, persistence, revenue and growth of the profit quality, introduces the factor analysis method in detail and constructs the profit quality evaluation model by using the factor analysis method. The paper evaluates the profit quality of Xiamen overseas Chinese Electronic Co., Ltd. The paper expounds the reasons why Xiamen overseas Chinese Electronic Co., Ltd. is selected as the object of evaluation, and evaluates the profit quality of Xiamen overseas Chinese Electronic Co., Ltd. From 2004 to 2014 years by using the profit quality evaluation system constructed in this paper. The evaluation results show that Xiamen overseas Chinese Electronics Co., Ltd. profit quality shows a downward trend. Then the paper analyzes the evaluation results of the profit situation of Xiamen overseas Chinese Electronic Co., Ltd., and then aims at the causes of this result, from the profit reliability, sustainability, This paper analyzes the reasons for the decline of profit quality of Xiamen overseas Chinese Electronic Co., Ltd., from four aspects of revenue and growth, and finally puts forward some countermeasures and suggestions to improve the profit quality. It further verifies the feasibility of the profit evaluation system of listed companies established in this paper, which has certain guiding significance for Xiamen Electronic Co., Ltd and even the whole group of listed companies.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F426.6;F406.7

【参考文献】