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華能國(guó)際上市公司盈余質(zhì)量分析
畢業(yè)論文
華能國(guó)際上市公司盈余質(zhì)量分析
摘 要：盈余（又稱之為利潤(rùn)、收益）是上市公司在1定期間內(nèi)經(jīng)營(yíng)成果的表現(xiàn)形式，也是評(píng)價(jià)經(jīng)營(yíng)者業(yè)績(jī)的1項(xiàng)重要指標(biāo)。由于我國(guó)眾多上市公司存在著盈余管理甚至利潤(rùn)操縱行為，使得以凈利潤(rùn)為核心的財(cái)務(wù)分析指標(biāo)無法反映公司的真實(shí)業(yè)績(jī)情況。上市公司盈余問題1直是個(gè)很敏感的問題，因?yàn)樗P(guān)系到投資者、債權(quán)人和其他利益關(guān)系人的利益，如何分析上市公司的盈余質(zhì)量，是目前財(cái)務(wù)界的重要研究課題。本文在明晰上市公司盈余質(zhì)量的影響因素的基礎(chǔ)上，提出上市公司盈余質(zhì)量分析的方法，對(duì)華能國(guó)際2002年至2006年盈余質(zhì)量進(jìn)行了分析。
關(guān)鍵詞：華能國(guó)際；盈余質(zhì)量；盈余質(zhì)量分析；
The earnigs quality analysis for the Huaneng international listed company
Abstract: Earnings management (also called profit,surpus) is the embodies form of management achievement for the listed companied during the periods,and also principal indicators on mananger performance .For the reason that earnings management and even pfofit manipulative behavior exists in most listed companies. As a result,it leads to unable to disclosue true management informaton with the retained profit as core financial analysis indicators.The earnings problem of listed companies is always a sensitive issue.For it concerns about interest between the invetors and creditors as well as other intersters.How to analyse the earnings quality of listed companies is important research project in accounting field nowadays.This article put forward the methods to analyse earnings quality of listed companied,which applied to analyse the earnings quality for Huaneng international Group from 2002 to 2006.
Keywords: Huanneng International Group ; earnings quality ; earnings quality analysis
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