摘要现在中国上市公司越来越越多,所以上市公司盈利质量问题一直很火的话题，它受到投资者、债权人，政府等利益相关者重点关注。但是近几年来，国内和国外都发生很多财务舞弊案例，比如国外的安然事件和国内的万福生科，这舞弊的行为不仅仅影响到上市公司的盈利质量还影响到利益相关者，还导致上市公司信用风险。这些舞弊的行为都与粉饰财务报告一定关系，世界上有很多上市公司财务报告是不是真实，公司盈利报告比公司盈利实际中高。所以怎么提高上市公司盈利质量对于投资者，债权人，政府等，利益相关者是很有意义。本文从中国交通建设股份有限公司来研究盈利质量的特征与盈利质量影响因素，通过对中国交通建设有限公司进行分析和评价几份报表，研究上市公司盈利质量及其存在问题,结合这些问题提出了部分对策建议提高公司盈利质量42915
关键词 盈利质量 上市公司 报表分析
毕业论文 外 文 摘 要
Title The research on the quality of the profitability of listed companies--China Communications Construction Co., Ltd for example
Abstract
Now more and more listing Corporation in China, so the quality of listing Corporation earnings has been a topic of fire，It by investors, creditors, government and other stakeholders very focused。But in recent years, the domestic and foreign countries have a lot of financial fraud cases，For example, Enron's foreign and domestic Hail Health Division，This fraud not only affect the behavior of the earnings quality of listed companies is also affected stakeholders, Also appeared listing corporation credit risk。These acts of fraud are certain relationship with whitewash financial reports, in the world there are many listed companies' financial reporting is not real, corporate earnings reports in practice higher than the company's profit. So how to improve the quality and profitability of listed companies for investors, creditors, government and other stakeholders is of great significance. In this paper from China Communications Construction Co., Ltd. to study special note on earnings quality and earnings quality factor. through research China Communications Construction Co., analysis and evaluation of several statements and find listing Corporation earnings quality problems, combined with these problems, some countermeasures and suggestions are put forward to improve the company's earnings quality.
Keywords quality of earning listed companies statement analysis
目 次
1 绪论 1
1.1 研究背景和研究意义 1
1.1.1 研究背景 1
1.1.2 研究意义 1
1.2.1 国外研究现状 1
1.2.2 国内研究现状 2
1.2.3文献评述 3
1.3 研究方法与研究内容 3
1.3.1 研究内容 3
1.3.2 研究方法 4
2 盈利质量概述 5
2.1 盈利质量概念 5
2.2 盈利质量特征 5
2.2.1 真实性 5
2.2.2 现金保障性 5
2.2.3 获利性 中国交建上市公司盈利质量研究:http://www.751com.cn/kuaiji/lunwen_43540.html