畢業(yè)論文，本人書寫論文多年，上傳作品為畢業(yè)合格作品，完整內容。格式標準，29600字左右。介紹“；
摘要 2
ABSTRACT 3
1.緒論 4
1.1研究背景 4
1.1.1傳統(tǒng)的企業(yè)盈利能力評價方法體系的缺陷 4
1.1.2完善企業(yè)盈利能力評價方法的思考一會計盈余數(shù)量與質量評價的結合 5
1.2研究目的及意義 5
1.2.1研究目的 5
1.2.2研究意義 5
2. 盈余質量的理論探討 6
2.1 盈余的理論探討 6
2.1.1 經(jīng)濟收益 6
2.1.2 會計收益 6
2.1.3 兩種收益概念的比較 7
2.1.4 全面收益理論 8
2.2 會計信息質量 8
2.3 盈余質量 9
3.盈余質量評價指標體系構建 11
3.1盈余質量要素分析 11
3.1.1盈余質量核心要素 11
3.1.2盈余質量的決定因素 12
3.1.3盈余質量的識別信號 13
3.2盈余質量單項評價指標體系 14
3.2.1盈余持續(xù)性指標 14
3.2.2現(xiàn)金保障性指標 15
3.2.3成長性指標 15
3.2.4安全性指標 16
4.xx公司盈余質量案例分析 17
4.1盈余質量分析:基于現(xiàn)金流的分析 17
4.2現(xiàn)金盈余能力分析 19
4.3基于利潤表結構的財務分析 20
4.4盈余質量綜合指數(shù)分析 24
4.5xx公司盈余質量分析小結 25
5.總結 28
參 考 文 獻 30
致謝 31
摘要
公司會計信息質量問題一直以來都受到廣大投資者、債權人、政府部門等利益相關者的高度關注，盈余信息作為會計信息的核心組成部分，也就顯得更加重要。近幾年來，國內外相繼出現(xiàn)了許多重大財務舞弊案件，諸如美國的安然、世界通信、戴爾以及我國的銀廣廈、科龍、草原興發(fā)等，這些舞弊案件都無一例外地與粉飾報告的盈余有關。因此提高公司的盈余質量對于對于保護投資者、債權人的利益都有著深遠的意義。本文正是基于這一背景，著重圍繞“盈余質量的內涵和特征”、“盈余質量的影響因素”以及“提高盈余質量的對策”等一系列問題展開論述，試圖對公司盈余質量問題有個全面而具體的認識。
盈余質量是對當期盈余的真實性、盈利性、持續(xù)性和成長性的一種評價結果。高質量的盈余應當包括以下三個方面:一是盈余的確定必須以實際發(fā)生的經(jīng)濟業(yè)務為基礎并遵循會計準則和會計制度，能真實地體現(xiàn)企業(yè)過去、現(xiàn)在、未來的狀況;二是企業(yè)的盈余應具有較好的盈利能力;三是各期盈余應具有持續(xù)、穩(wěn)定發(fā)展的能力。企業(yè)的盈余質量受多方面因素的影響，影響盈余真實性的因素主要是會計規(guī)范、公司治理結構;而影響盈余的盈利性、持續(xù)性和成長性的因素主要是公司治理結構和公司自身的經(jīng)濟收益能力等。
針對實證分析發(fā)現(xiàn)的公司盈余質量存在的問題，本文在最后提出了相應的對策建議，指出提高盈余質量既要在各項法規(guī)制度上進行約束，繼續(xù)完善會計規(guī)范，也要從企業(yè)內部入手，提高公司自身的經(jīng)濟收益能力。
關鍵字:盈余質量 會計信息質量 盈余質量評價指標
ABSTRACT
The quality of listed company’s accounting information has always been highly valued by investors，creditors and government authorities。As the core part of accounting information，earning information seems more important。In recent years，many serious financial scandals of listed companies happened in the world，such as Enron，WorldCom and Dell in USA and YinGuangXia，Kalong and CaoYuanXingFa in China etc。These scandals were all linked with earnings manipulation。So improving the quality of earnings has profound and lasting significance to the sound development of security market and protect of investors and creditors’ interests。Based on this realistic background，this paper will dwell on the issues of “the concept and traits of earnings quality”，“the influencing factors of earnings quality”，“the present problems about the earnings quality of listed company”and“how to improve the earnings quality”，so as to give a thorough and comprehensive understanding of earnings quality。
Earnings quality is an eva luation of current earnings’ facility，profitability，stability and growth。And high-class earnings should contain three basic traits：firstly，it must be measured on practically accorded activities following accounting rules and systems；secondly，it must has a good ability of getting prohibit；thirdly，it will be kept on and go on developing in the long run。Earnings quality is influenced by many factors。The main influencing factors of earnings’ faculty are accounting rules，security supervision and company’s fathering structure. And company’s fathering structure and its own ability of acquiring economic generator，are the main factors which influence earning’s risibility，stability and growth。
The company for an empirical analysis indicates that the earnings quality problems in the last, this paper puts forward the corresponding countermeasures and Suggestions to improve the quality, points out the surplus in various laws and regulations on the constraint, continue to perfect the accounting standard, but also from inside the enterprise, the company itself to improve the economic benefits.
Key words: earnings quality, the quality of accounting information, earning quality eva luation