文档介绍：华侨大学
硕士学位论文
上市公司盈余质量评价研究
姓名:毕鹏翾
申请学位级别:硕士
专业:企业管理
指导教师:金式容
20060601
华侨大学硕士学位论文上市公司盈余质量评价研究
论文摘要
本文以现行会计制度下上市公司的会计盈余信息为基础从核心
盈余出发并结合其他财务信息在充分反映上市公司盈余质量本质
特性的前提下运用公司理财学计量经济学等方法对上市公司盈
余质量的传统评价方法进行修正使之更为科学合理从而提高信息
使用者对会计盈余信息的综合评判能力
本文阐述了经济学和会计学对盈余的理论解释并对经济收益和
会计收益进行比较本文认为盈余质量指具有可靠性的前提下盈
余信息与会计信息使用者决策的相关性即可靠的当期或历史盈余信
息预测未来现金流的能力为了更客观地对盈余质量进行评价本文
按持续性将利润表各项分为“核心盈余”和“非核心盈余”,并根据盈余质
量本质特性即持续性结构性变现性成长性获利性分别设
计了以“核心盈余”为基础的评价指标本文对上市公司盈余质量评价共
分“三步走”第一步进行盈余质量的横截面比较第二步进行盈余质量
的时间序列比较第三步进行盈余质量的综合比较在时间序列比较
中本文引入自相关系数和变异系数作为评价标准以消除企业规模
和指标值波动的影响在综合比较中本文运用层次分析法确定各指
标权重以增强方法的灵活性和实用性最后本文分析了盈余质量
的影响因素提出了利用信号识别手段以降低评价成本和提高评价效
率并探讨了盈余质量的保障措施
关键词上市公司盈余质量评价核心盈余层次分析法
I
华侨大学硕士学位论文上市公司盈余质量评价研究
Abstract
On the basis of accounting earnings information of the panies
under the current accounting system, starting from the core earnings, in
combination with other financial information, in full consideration of the
essential characteristics of earnings quality of the panies, with the
methods of corporate finance and econometrics, this thesis amends the
traditional methods of evaluating the quality of pany’s earnings to
make it more scientific and reasonable. Therefore, the thesis will enhance
information users’ comprehensive ability to evaluate the accounting earnings
information.
The thesis expounds the economic and accounting views on earnings,
and the difference of them. This thesis deems that the quality of earnings is
the relevance between earnings information and accounting information
users’ decision-making on the assumption of reliability; that is the ability of
current or historical reliable earnings to predict future cash flow. In order to
more objectively evaluate the earnings quality, this thesis divides each item
of e statement into “core earnings” and “non-core earnings”, and
designs the evaluation indicators respectively based on “core earnings” in the
light of the essential characteristics of earnings quality (that is Persis