我国出版业上市公司收益质量评价及其差异分析

发布时间：2018-04-23 18:18

本文选题：主观赋权法 + 熵值法　；参考：《会计之友》2015年10期

【摘要】：依据主观赋权法和客观赋权法确定指标权重,从收益的可靠性、成长性、持续性、稳定性、现金保障性和安全性6个方面评价了我国出版业上市公司的收益质量。研究发现:出版业上市公司的各项能力发展不平衡,收益的持续性差异最小,整体水平最高;成长性差异最大,整体水平最低;可靠性、安全性差异明显,整体水平较高;稳定性、现金保障性差异不明显,整体水平中等;个别公司收益质量的单项能力差异明显。大部分出版业上市公司收益质量接近,但领先、落后的公司明显。为提高收益质量,应加大研发投入,凝练核心竞争力,提高收益的成长性;实施差异化竞争战略,积极进行商业模式创新。
[Abstract]:According to subjective weight method and objective weight method, this paper evaluates the profit quality of Chinese publishing listed companies from six aspects: reliability, growth, persistence, stability, cash security and security. It is found that the listed companies in the publishing industry have unbalanced development of various abilities, the least persistent difference of earnings, the highest overall level, the biggest growth difference, the lowest overall level, the obvious difference in reliability and safety, and the higher overall level; Stability, cash security difference is not obvious, the overall level is medium; individual company income quality single ability difference is obvious. Most of the publishing listed companies close to the quality of earnings, but leading, lagging companies are obvious. In order to improve the income quality, we should increase R & D investment, condense core competitiveness, improve revenue growth, implement differentiated competition strategy and actively innovate business model.
【作者单位】：内蒙古财经大学;晋城供电公司;
【基金】：安徽省教育厅人文社科重点项目“基于商业模式创新视角的安徽省小型微型企业财务问题研究”(SK2013A194)
【分类号】：G239.2-F

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