文档介绍：辽宁科技大学毕业设计(论文) 第I页上市公司盈利质量分析摘要在我国经济市场化步伐加快的今天,上市公司无疑扮演着重要的角色。而在上市公司的业绩中备受各方关注的当属其盈利质量状况。因此,如何正确评价企业的盈利质量对于证券市场的规范发展,保护投资者和债权人的利益都有着深远的意义。本文采用了统计分析和个案分析相结合的方法,评价了上市公司盈利质量的现状,结合不同指标的设定,以 2007 年信息技术行业为例对上市公司的盈利质量综合评价值和净利润进行比较分析,并得出相应的结论。与此同时,举出特例,即现金流与上市公司盈利质量的分析,更进一步阐述上市公司盈利质量的重要性,提出了自己的观点和建议,为全文画上一个完美的句号。关键词上市公司;盈利质量;现金流量;评定指标辽宁科技大学毕业设计(论文) 第 II页 Abstract In China to accelerate the pace of market-oriented economy of today, panies will undoubtedly play an important role. In the performance of panies attracted attention from all sides in the course of the quality of its earnings. Therefore, how to properly evaluate the quality of corporate earnings for regulating and developing the securities market to protect the interests of investors and creditors have far-reaching significance. In this paper, the statistical analysis and case analysis methods to evaluate the quality of the listed status of pany's profit, combined with a different set of indicators to the information technology industry in2007 as an example of the profitability of panies the value prehensive evaluation of the quality and profit parison of subanalysis, and draw the appropriate conclusions. At the same time, give a special case, that is, cash flow and profitability of panies the quality of analysis, further profitability of panies on the importance of quality, put forward their views and suggestions, in order to draw the full text ofa perfect full stop. Key words The pany , Earnings quality,Cash flow, The evaluation index 辽宁科技大学毕业设计(论文) 第 III页目录摘要........................................................................................................................................ I Abstract .................................................................................................................................. II 第1章绪论.......................................................................................................................... 1 选题背景及目的.......................................