东方明珠新媒体上市公司盈利质量分析

摘要：上市公司盈利质量是指由报表中收益所展现出的，同上市企业经济价值所具有关联性的信息的可靠水平。高质量的盈利是指在过去和现在企业的会计期间内，企业的会计报表中揭露的盈利部分的信息能够真实可靠的反映企业的经营成果和未来发展前途；与此相反，低质量的盈利则指的是在过去和现在企业的会计期间内，企业的会计报表中揭露的盈利部分的信息具有误导性，不能准确用于表达企业的经营成果和未来的可能性。本论文以上海东方明珠新媒体股份有限公司为对象，对其盈利质量从盈利能力、获现能力、可持续能力、成长性能力四个指标全面展开分析，揭露了其经营活动中存在的不足，并提出相应的对策，但愿对该公司以后经营有所借鉴。74098

毕业论文关键词：行业多元化；可持续性能力；盈利质量

Analysis on the Profit Quality of Listed Companies ——Take Shanghai Oriental Pearl Media Co Ltd for example

Introduction: Earnings quality of listed companies refers to the reliability of the information, which relates with the economic value of list companies showed by accounting income。 High quality profit refers to the reliable and credible of the description of the economic results and future economic prospects in the past and present which showed by Financial Statement’s profit。 On the other hand, Low quality profit refers to the misleading and untrusted of the description of the economic results and future economic prospects in the past and present which showed by Financial Statement’s profi。t Through the analysis of earnings quality of listed companies’ financial statements, to provide creditors and Investors a way to judge the earnings quality of listed companies’ good or bad。 In this paper, I take Shanghai Oriental Pearl Media Co Ltd an object, through analyzing the earnings quality of listed companies by profitability , convertibility , sustainability , growth ability , to reveal the problem of operating and raise a suitable countermeasure。 Hope to be a reference for company future operating。

Keyword：Industry persification; Sustainability; Profitability

引言 1

一、上市公司盈利质量概述 2

（一）盈利质量的概念 2

（二）盈利质量的影响因素 2

二、上海东方明珠新媒体股份有限公司盈利质量分析 2

（一）盈利能力指标 2

（二）获现能力指标 5

（三）可持续能力指标 8

（四）成长能力指标 11

三、上海东方明珠新媒体股份有限公司经营中存在的问题 12

（一）娱乐行业多元化，缺乏高竞争力IP 12

（二）单渠道垄断无法构成竞争优势 13

（三）知识产权侵权现象严重 13

（四）内部盈利质量管理体系存在不足 13

四、改善上海东方明珠新媒体股份有限公司经营管理对策 14

（一）掌握现有资源，收购并开发更多热门IP 14

（二）开展符合企业已有业务的多渠道融合 14

（三）制定对抗知识产权侵权对策东方明珠新媒体上市公司盈利质量分析:http://www.youerw.com/kuaiji/lunwen_84592.html