HXN公司基于现金流量表的会计收益质量研究
发布时间：2018-10-21 19:54
【摘要】：资产负债表、利润表一直是企业和众多投资者重点关注的内容,但是这两个报表的核算基础主要是权责发生制,一旦企业出现财务造假等粉饰报表的事件发生,那么通过这两个报表判断的企业会计收益质量可能会误导投资者和社会公众。而现金及其现金等价物是企业的血液,支撑着企业的正常运转,企业的现金流一旦出现问题可能会给企业带来致命的伤害;同时,只有在实际收到现金或支付现金时才会进行确认,企业是无法操纵现金流的。基于此通过现金流量表的角度去诊断企业的会计收益质量更具有参考价值。如上所述,本文以HXN公司为例,首先介绍了研究的背景与意义,然后采用文献综述法、定量与定性分析法以HXN公司2013年-2015年的年报数据为基础,结合具有代表性的同行业公司的行业平均值,基于现金流量表从会计收益质量的收现性、安全性、稳定性、成长性四个角度进行横向和纵向对比分析,进而更深入地了解HXN公司经过一段时期经营之后所呈现出的会计收益质量状况,最终为相关使用者提出相应建议。
[Abstract]:Balance sheets and profit statements have always been the focus of attention of enterprises and many investors. However, the accounting basis of these two statements is mainly accrual and accrual basis. Once an enterprise occurs a whitewash report such as financial fraud, Then the quality of accounting returns judged by these two statements may mislead investors and the public. Cash and its cash equivalents are the blood of the enterprise and support the normal operation of the enterprise. Once the cash flow of the enterprise has a problem, it may bring fatal harm to the enterprise; at the same time, Only when the cash is actually received or paid will it be confirmed that the company cannot manipulate the cash flow. Based on this, it is more valuable to diagnose the quality of accounting income through cash flow statement. As mentioned above, this paper takes HXN Company as an example, first introduces the background and significance of the research, then uses literature review method, quantitative and qualitative analysis method based on the annual report data of HXN Company from 2013 to 2015. Combining with the industry average of representative companies in the same industry, based on the cash flow statement, this paper makes a horizontal and vertical comparative analysis from four angles of accounting income quality: cash receipt, security, stability and growth. Further more, we can get a deeper understanding of the quality of accounting income of HXN after a period of operation, and finally put forward the corresponding suggestions for the relevant users.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F324;F302.6
本文编号：2286196
[Abstract]:Balance sheets and profit statements have always been the focus of attention of enterprises and many investors. However, the accounting basis of these two statements is mainly accrual and accrual basis. Once an enterprise occurs a whitewash report such as financial fraud, Then the quality of accounting returns judged by these two statements may mislead investors and the public. Cash and its cash equivalents are the blood of the enterprise and support the normal operation of the enterprise. Once the cash flow of the enterprise has a problem, it may bring fatal harm to the enterprise; at the same time, Only when the cash is actually received or paid will it be confirmed that the company cannot manipulate the cash flow. Based on this, it is more valuable to diagnose the quality of accounting income through cash flow statement. As mentioned above, this paper takes HXN Company as an example, first introduces the background and significance of the research, then uses literature review method, quantitative and qualitative analysis method based on the annual report data of HXN Company from 2013 to 2015. Combining with the industry average of representative companies in the same industry, based on the cash flow statement, this paper makes a horizontal and vertical comparative analysis from four angles of accounting income quality: cash receipt, security, stability and growth. Further more, we can get a deeper understanding of the quality of accounting income of HXN after a period of operation, and finally put forward the corresponding suggestions for the relevant users.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F324;F302.6
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