基于因子分析的建筑业上市公司收益质量研究

发布时间：2018-03-26 05:16

本文选题：收益质量　切入点：建筑业上市公司　出处：《长安大学》2014年硕士论文

【摘要】：收益是会计学的重要概念之一，是利益相关者最为关注的信息投资者把收益情况作为决策依据，股东和债权人用收益情况衡量企业经营绩效投资者等利益相关者通常使用单指标法评价上市公司收益情况，往往只关注收益的数量，忽视了收益的质量并且，在以往的审计案例中，上市公司的收益存在着与实际利润偏离的情况因此，本文认为应该重视上市公司的收益质量，，对其进行科学合理全面地评价建筑行业作为国民经济的支柱产业，其收益质量受到广泛关注本文拟从收益质量内涵与特征出发，采用因子分析法，对收益质量进行定量研究，使利益相关者能够更深层次的解读收益质量信息，为其做出决策提供依据，也使得建筑业上市公司能够透过收益质量，审视自己在经营管理方面的不足，并针对性的加以改进文章首先界定了收益质量的内涵，并讨论了收益质量的特征及影响因素本文认为收益质量特征包括可靠性现金保障性持续性盈利性成长性和安全性接下来进行建筑企业收益质量现状及影响因素分析，本文认为建筑企业收益质量影响因素主要有：外部环境因素行业内部因素收入和成本确定方法资产状况财务风险经营性现金流和收益结构文章再从收益质量特征的五个方面出发，结合建筑行业收益质量影响因素，构建了拥有16个指标的指标体系并构建模型，分析所建模型优点最后以2010-2012年建筑业37家上市公司收益情况作为样本，采用因子分析法对收益质量打分排序，予以整体评价，并提出相关建议
[Abstract]:Income is one of the important concept of accounting, is the most concern for the stakeholders to earnings information to investors as a basis for decision making, the shareholders and the creditors benefits measure business performance for investors and stakeholders generally use the single index method and benefit evaluation of listed companies, are often only concerned about the number of gains, ignoring the quality of earnings and, in the previous audit case, income of listed companies deviate from the actual profit situation therefore, it should pay attention to the earnings quality of the listed companies, to carry out scientific and reasonable comprehensive evaluation of the construction industry as a pillar industry of the national economy to the attention of its earnings quality, this paper starts from the connotation and characteristics of the income the quality, by using factor analysis method, a quantitative study on the earnings quality, so that stakeholders can deeper interpretation of earnings quality Information can provide a basis for making decisions, and also make the listed companies of construction industry be able to examine their deficiencies in management and management and improve them in a targeted way.
The article first defines the connotation of earnings quality, and discusses the characteristics and influencing factors on the quality of earnings the earnings quality characteristics including reliability cash guarantee sustained profitable growth and safety of the next enterprise earnings quality and influence factors of construction analysis, the factors influencing earnings quality of construction enterprises mainly include: external environmental factors the internal factors of industry revenue and cost determination methods of financial risk assets operating cash flow and income structure of this article from five aspects of earnings quality features, combined with the construction industry earnings quality influencing factors, constructs the index system with 16 indexes and build a model, analysis of the advantages of model and finally to return 2010-2012 years the construction industry 37 listed companies as samples, using the factor analysis method to sort the earnings quality score to overall evaluation Price, and put forward some suggestions

【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7

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