- 相關(guān)推薦
華能?chē)H上市公司盈余質(zhì)量分析
畢業(yè)論文
華能?chē)H上市公司盈余質(zhì)量分析
摘 要：盈余（又稱(chēng)之為利潤、收益）是上市公司在1定期間內經(jīng)營(yíng)成果的表現形式，也是評價(jià)經(jīng)營(yíng)者業(yè)績(jì)的1項重要指標。由于我國眾多上市公司存在著(zhù)盈余管理甚至利潤操縱行為，使得以?xún)衾麧櫈楹诵牡呢攧?wù)分析指標無(wú)法反映公司的真實(shí)業(yè)績(jì)情況。上市公司盈余問(wèn)題1直是個(gè)很敏感的問(wèn)題，因為它關(guān)系到投資者、債權人和其他利益關(guān)系人的利益，如何分析上市公司的盈余質(zhì)量，是目前財務(wù)界的重要研究課題。本文在明晰上市公司盈余質(zhì)量的影響因素的基礎上，提出上市公司盈余質(zhì)量分析的方法，對華能?chē)H2002年至2006年盈余質(zhì)量進(jìn)行了分析。
關(guān)鍵詞：華能?chē)H；盈余質(zhì)量；盈余質(zhì)量分析；
The earnigs quality analysis for the Huaneng international listed company
Abstract: Earnings management (also called profit,surpus) is the embodies form of management achievement for the listed companied during the periods,and also principal indicators on mananger performance .For the reason that earnings management and even pfofit manipulative behavior exists in most listed companies. As a result,it leads to unable to disclosue true management informaton with the retained profit as core financial analysis indicators.The earnings problem of listed companies is always a sensitive issue.For it concerns about interest between the invetors and creditors as well as other intersters.How to analyse the earnings quality of listed companies is important research project in accounting field nowadays.This article put forward the methods to analyse earnings quality of listed companied,which applied to analyse the earnings quality for Huaneng international Group from 2002 to 2006.
Keywords: Huanneng International Group ; earnings quality ; earnings quality analysis
【華能?chē)H上市公司盈余質(zhì)量分析】相關(guān)文章：
淺論上市公司盈余管理03-18
2001債務(wù)重組準則對上市公司盈余管理影響分析03-18
上市公司收益質(zhì)量的報表分析03-24
基于配股權的上市公司盈余管理03-22
企業(yè)盈余管理動(dòng)因分析03-25
上市公司的盈余管理模式及其特征03-23
從資產(chǎn)減值準備與折舊看上市公司的盈余管理03-24
淺析上市公司不同的盈余管理模式和手段03-22