上市公司盈利质量综合评价方法研究
关键词 盈利能力 评价指标 财务分析
毕 业 论 文 外 文 摘 要
Title Research on the Comprehensive Evaluation Method of Listed
Company Earnings Quality
Abstract
Profit is to maximize the value of enterprises financial management target of the premise, is the basis for the development of enterprises. Company profit ability analysis in financial analysis has a core position, is the owner of the most attention, also is the enterprise operator and creditor must pay close attention to. The profitability of the enterprise evaluation results, inevitably affect stakeholders of judgment and decision making: the gain level of the enterprise, is the enterprise management performance assessment is an important indicator of investors as well as the correct decision; its investment, determine the enterprise whether protect their capital value basis; creditors also should pass profitability analysis in order to accurately measure the enterprise debt repay ability, in order to control credit risk. So, whether investors, creditors and managers of enterprises on the profitability of the enterprise are increasing attention in the analysis, profitability analysis, a comprehensive understanding of the content analysis, to grasp the correct method is particularly important. But because of the existing enterprise profit index itself has some limitations, making these indicators based on profitability evaluation conclusions are difficult to reflect the real profitability. This paper analyzes the existing profitability evaluation index and its limitation, improve and supplement the existing on the basis of evaluation index system, put forward compose to build new profitability evaluation index system framework, and applied to Beijing Wantong real estate company profit ability analysis, to test whether it can be true objectively reflect the profitability of the business level and quality.
Keywords Profit ability Evaluation index Financial analysis
目 次
1 引言 1
1.1研究背景 1
1.2研究意义 1
2 现行盈利能力评价指标 2
2.1 销售净利率 2
2.2 总资产净利率 2
2.3 权益净利率 3
2.4 资本保值增值率 3
2.5 成本费用利润率 4
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