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上市公司收入与成本费用配比性研究.doc

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上市公司收入与成本费用配比性研究.doc

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- ioners and theorists are very concerned about the surplus and other measurement and verification related issues. Researchers in various fields not only focus on the analysis of the size of the surplus quantity, earnings quality will be the focus of research as a series of research activities. In analyzing the surplus problem, we must consider the e*tent of the proportion of listed panies revenue and costs, which would not only affect the amount of earnings, but also affect the earnings quality to some e*tent. Its reasonable proportion of the revenue and cost control principles of accounting has bee a top priority, it can effectively be business or pany within a specific period of revenue and cost situation for confirmation, integration, not only to help panies better understand the internal dynamics of development, but also help enterprises make practical decisions and adjustments in order to help improve operations.
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Keywords
The matching principleThe matching degree and performanceThe ine and cost
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目录
一、绪论……………………………………………………………………………1
〔一〕选题背景及意义…………………………………………………………1
1、选题的背景………………………………………………………………1
2、选题的意义………………………………………………………………1
〔二〕研究现状综述……………………………………………………………2
1、国外研究现状……………………………………………………………2
2、或研究现状……………………………………………………………2
二、选题理论分析…………………………………………………………………3
〔一〕理论分析…………………………………………………………………3
〔二〕研究主体…………………………………………………………………3
三、研究设计………………………………………………………………………4
〔一〕样本选取…………………………………………………………………4
〔二〕变量定义…………………………………………………………………5
四、实证结果………………………………………………………………………5