上市公司盈余质量分析

上市公司盈余质量分析
 
摘  要：盈余（又称之为利润、收益）是上市公司在1定期间内经营成果的表现形式，也是评价经营者业绩的1项重要指标。由于我国众多上市公司存在着盈余管理甚至利润操纵行为，使得以净利润为核心的财务分析指标无法反映公司的真实业绩情况。上市公司盈余问题1直是个很敏感的问题，因为它关系到投资者、债权人和其他利益关系人的利益，如何分析上市公司的盈余质量，是目前财务界的重要研究课题。本文在明晰上市公司盈余质量的影响因素的基础上，提出上市公司盈余质量分析的方法，对华能国际2002年至2006年盈余质量进行了分析。

关键词：上市公司；盈余质量；盈余质量分析；

The Earnings Quality Analysis for the 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 manager performance .For the reason that earnings management and even profit manipulative behavior exists in most listed companies. As a result, it leads to unable to disclosure true management information 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 inventors and creditors as well as other intersters. How to analyze the earnings quality of listed companies is important research project in accounting field nowadays. This article put forward the methods to analyze earnings quality of listed companied, which applied to analyze the earnings quality for Huaneng international Group from 2002 to 2006.

Keywords: Huaneng International Group ;  earnings quality ;  earnings quality analysis

（转载自科教范文网http://fw.nseac.com）