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会计盈余已经成为我国证券市场监管的重要手段,成为评价上市公司质量的关键指标之一。人们对上市公司财务报告的关注不再仅仅停留在表面上的盈利数量,开始把更多的目光转向盈利质量的分析上。如何利用会计信息来鉴别上市公司的盈利质量,已成为广大投资者决策的主要手段。本文采用规范研究和实证分析相结合的方法,对上市公司盈余质量的评价进行单项指标设计,构建了建材类上市公司盈利质量的综合评价指标,并结合我国上市建材公司冀东水泥的财务数据进行了实证分析。
Accounting surpluses have become an important means to supervise the securities market in our country and become one of the key indicators to evaluate the quality of listed companies. People’s attention to the financial reports of listed companies is no longer just on the surface of the number of profits, began to turn more attention to the analysis of profitability. How to use accounting information to identify the profitability of listed companies has become the main means of decision making for investors. In this paper, a combination of normative research and empirical analysis of a combination of methods to evaluate the earnings of listed companies single index design, building a comprehensive evaluation of building materials listed companies earnings quality indicators, combined with China’s listed building materials company Jidong Cement financial data Empirical analysis.