钢铁行业上市公司盈余质量评价研究
发布时间：2018-08-09 15:45
【摘要】：在众多会计信息之中，盈余作为反映企业经营状况的重要依据之一，，与企业各个利益相关者有着紧密的联系。企业的盈余质量如何更是各个利益相关者最为关注的问题。众所周知，钢铁行业是国民经济的重要基础性产业，钢铁行业的发展直接影响着与其相关的国防、造船、建筑、汽车等行业的发展。近几年，我国钢铁行业产能过剩，需求下降现象凸显，钢铁行业进入微利时代。钢铁行业的微利不得不使利益相关者更多地关注其会计盈余的质量。因此，对钢铁行业盈余质量进行评价是十分有必要的。 本文在借鉴前人研究成果的基础上，基于盈余的特征和影响因素分别从财务指标和非财务指标两方面，采用因子分析法，构建钢铁行业上市公司盈余质量评价模型。以收集2010年、2011年和2012年年报数据为样本，运用构建的盈余质量评价模型分析钢铁行业整体和钢铁企业的盈余质量情况。评价结果表明：财务指标和非财务指标能够共同影响钢铁企业的盈余质量，且财务指标对盈余质量的影响程度强于非财务指标；钢铁行业上市公司盈余质量总体水平较低，波动较小，个体差异较大。根据评价结果，本文提出提升钢铁行业盈余质量的建议：钢铁企业只有通过优化产业结构、提升产品品质、注重自主创新研发，加强上下游产业对接，才能提升钢铁行业的盈余质量，增强钢铁企业的可持续发展能力。
[Abstract]:Among all the accounting information, earnings, as one of the important bases to reflect the operating conditions of enterprises, are closely related to the various stakeholders of the enterprises. How the earnings quality of enterprises is the most concerned by all stakeholders. As we all know, iron and steel industry is an important basic industry of national economy, and the development of steel industry directly affects the development of national defense, shipbuilding, construction, automobile and so on. In recent years, China's iron and steel industry overcapacity, the phenomenon of declining demand, steel industry into a small profit era. Small profits in the steel industry have forced stakeholders to focus more on the quality of their accounting earnings. Therefore, it is necessary to evaluate the earnings quality of iron and steel industry. Based on the former research results and the characteristics and influencing factors of earnings, this paper uses factor analysis method to construct the evaluation model of earnings quality of listed companies in iron and steel industry from the two aspects of financial indicators and non-financial indicators. Taking the data collected from the annual reports of 2010, 2011 and 2012 as samples, the earnings quality evaluation model is used to analyze the earnings quality of the steel industry as a whole and of the steel enterprises. The evaluation results show that both financial indicators and non-financial indicators can affect the earnings quality of iron and steel enterprises together, and the influence of financial indicators on earnings quality is stronger than that of non-financial indicators, and the overall level of earnings quality of listed companies in iron and steel industry is relatively low. The fluctuation is small, the individual difference is big. According to the evaluation results, this paper puts forward some suggestions to improve the earnings quality of iron and steel industry: only by optimizing the industrial structure, improving the product quality, paying attention to independent innovation and research and development, strengthening the upstream and downstream industry docking, In order to improve the quality of the iron and steel industry earnings, enhance the sustainable development of iron and steel enterprises.
【学位授予单位】：辽宁科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.31
本文编号：2174569
[Abstract]:Among all the accounting information, earnings, as one of the important bases to reflect the operating conditions of enterprises, are closely related to the various stakeholders of the enterprises. How the earnings quality of enterprises is the most concerned by all stakeholders. As we all know, iron and steel industry is an important basic industry of national economy, and the development of steel industry directly affects the development of national defense, shipbuilding, construction, automobile and so on. In recent years, China's iron and steel industry overcapacity, the phenomenon of declining demand, steel industry into a small profit era. Small profits in the steel industry have forced stakeholders to focus more on the quality of their accounting earnings. Therefore, it is necessary to evaluate the earnings quality of iron and steel industry. Based on the former research results and the characteristics and influencing factors of earnings, this paper uses factor analysis method to construct the evaluation model of earnings quality of listed companies in iron and steel industry from the two aspects of financial indicators and non-financial indicators. Taking the data collected from the annual reports of 2010, 2011 and 2012 as samples, the earnings quality evaluation model is used to analyze the earnings quality of the steel industry as a whole and of the steel enterprises. The evaluation results show that both financial indicators and non-financial indicators can affect the earnings quality of iron and steel enterprises together, and the influence of financial indicators on earnings quality is stronger than that of non-financial indicators, and the overall level of earnings quality of listed companies in iron and steel industry is relatively low. The fluctuation is small, the individual difference is big. According to the evaluation results, this paper puts forward some suggestions to improve the earnings quality of iron and steel industry: only by optimizing the industrial structure, improving the product quality, paying attention to independent innovation and research and development, strengthening the upstream and downstream industry docking, In order to improve the quality of the iron and steel industry earnings, enhance the sustainable development of iron and steel enterprises.
【学位授予单位】：辽宁科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.31
【参考文献】
相关期刊论文 前3条
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3 赵德武;曾力;谭莉川;;独立董事监督力与盈余稳健性——基于中国上市公司的实证研究[J];会计研究;2008年09期
本文编号：2174569
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