文档介绍：山西财经大学
硕士学位论文
现行会计准则下上市公司利润质量研究
姓名:杨晶
申请学位级别:硕士
专业:会计学
指导教师:李玉敏
2011-03-15
摘要
近些年来,我国市场经济迅速地发展,上市公司之间的竞争日趋激烈。上
市公司对外提供的财务报告的真实性、公允性直接关系到公司各相关方的利
益,因此上市公司的利润质量逐渐成为了社会公众关注的焦点。
年月日,我国发布了新的企业会计准则,并要求上市公司自
年月日起开始实施。新会计准则体系充分借鉴了国际会计准则的做法,对
原制度做出了很大的调整,准则中的大部分会计政策和会计方法与国际会计准
则的要求是一致的。在现行会计准则体系下,资产的概念和计量、利润的概念、
确认以及计量等都发生了很大的改变,这些必将对利润质量产生极大的影响,
因此对上市公司的利润质量进行分析研究是很有必要的。
本文采用规范研究方法,首先结合现行会计准则对利润和利润质量的概念
进行了界定,并介绍了利润质量的特征和影响因素;然后阐述了现行会计准则
关于利润方面的特点,重点分析了现行会计准则下上市公司利润质量的现状及
存在的问题,并结合上市公司的实际案例进行了说明;最后提出了如何提高我
国上市公司利润质量的建议与对策。

【关键词】现行会计准则利润利润质量对策研究
1
Abstract
In recent years, market economy has developed rapidly in China and petition among
panies is increasingly fierce. The authenticity and impartiality of the financial reports
which are provided by panies, is directly related to the interests of panies'
stakeholder. Therefore, the panies' profit quality es the focus of public attention.
On February 15, 2006, our country issued the new Accounting Standard and required the
panies put the new Accounting Standard into effect since January 1, 2007. The new
Accounting Standard fully absorbed the international accounting practices. And the original
system made a great adjustment. The accounting policy and accounting method in the new
Accounting Standard is in accordance with the international Accounting Standard. Under the
current system of Accounting Standards, the concept and measurement of assets, the concept and
identifying of profit and measurement of profit have changed a lot. Then these changes will have
greatly impact on profit quality, thus the analysis of panies' profit quality is very
necessary.
In this thesis, standardized method is adopted. At the beginning, this thesis summarized the
concept of the quality and the quality of profit on the basis of the present Accounting Standards.
Then this thesis introduced the feature and influential factors of the quality of profit. After that,
thi