本文關(guān)鍵詞： 利潤(rùn)屬性 利潤(rùn)質(zhì)量 財(cái)務(wù)指標(biāo)　出處：《安徽大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：伴隨著我國資本市場(chǎng)越來越快速的發(fā)展,資本市場(chǎng)的利益越來越大,投資者對(duì)企業(yè)提供的信息越來越重視。在財(cái)務(wù)報(bào)告中,利潤(rùn)信息是最具有綜合性的信息。在進(jìn)行決策時(shí),管理者和投資者等相關(guān)利益方往往主要關(guān)注點(diǎn)就是企業(yè)的利潤(rùn)。在微觀層面上,利潤(rùn)信息能夠直接影響到相關(guān)投資者的投資風(fēng)險(xiǎn),甚至能能夠影響到金融市場(chǎng)的穩(wěn)定運(yùn)行;從宏觀層面上看,利潤(rùn)信息直接影響到社會(huì)資金的流動(dòng),進(jìn)而影響經(jīng)濟(jì)結(jié)構(gòu),并進(jìn)一步能影響到社會(huì)資源配置以及經(jīng)濟(jì)的運(yùn)行效率。但21世紀(jì)初,世界各國的上市公司相繼出現(xiàn)了財(cái)務(wù)造假丑聞,世界通信、默多克、施樂等大公司會(huì)計(jì)丑聞引起輿論嘩然,令世界震驚和關(guān)注。我國雖然金融市場(chǎng)起步較晚,但也和大洋彼岸的美國出現(xiàn)一樣的情況。"銀廣夏"、"東方電子"、"藍(lán)田股份"等事件令投資者產(chǎn)生信任危機(jī)。人們對(duì)上市公司利潤(rùn)信息的數(shù)量產(chǎn)生了懷疑,而逐漸關(guān)注公司利潤(rùn)的質(zhì)量。美國已經(jīng)將利潤(rùn)質(zhì)量研究作為一個(gè)重點(diǎn)的研究領(lǐng)域,而我國同樣也開始對(duì)利潤(rùn)質(zhì)量進(jìn)行探討,但還遠(yuǎn)遠(yuǎn)不夠。最近幾年利潤(rùn)質(zhì)量的分析在行業(yè)和企業(yè)財(cái)務(wù)分析中運(yùn)用普遍,對(duì)企業(yè)進(jìn)行利潤(rùn)質(zhì)量的分析,不僅突破了傳統(tǒng)的關(guān)注利潤(rùn)數(shù)量的盈利分析限制,而且能夠更加綜合的評(píng)價(jià)企業(yè)的利潤(rùn)質(zhì)量,建立了一套新的利潤(rùn)質(zhì)量評(píng)價(jià)方法,使企業(yè)更加了解自身利潤(rùn)質(zhì)量狀況,從而有針對(duì)性的采取措施,提高企業(yè)的利潤(rùn)質(zhì)量水平。近年來,酒類企業(yè)經(jīng)過黃金發(fā)展的10年逐漸進(jìn)入競(jìng)爭(zhēng)集中的發(fā)展?fàn)顟B(tài),而JZZ公司所在區(qū)域內(nèi)其他同行業(yè)企業(yè)逆勢(shì)擴(kuò)張發(fā)展,表現(xiàn)優(yōu)異,JZZ公司卻表現(xiàn)平平,雖也有可觀的利潤(rùn),但相比而言利潤(rùn)質(zhì)量顯得較弱�；谝陨险J(rèn)識(shí),本文從理論出發(fā),根據(jù)利潤(rùn)信息的屬性,總結(jié)出利潤(rùn)質(zhì)量的四維分析法,并使用此方法對(duì)JZZ公司的利潤(rùn)質(zhì)量進(jìn)行考察,分析評(píng)價(jià)JZZ公司的利潤(rùn)質(zhì)量狀況,并根據(jù)分析出來的結(jié)果提出一些相關(guān)的建議,對(duì)我國企業(yè)利潤(rùn)質(zhì)量分析評(píng)價(jià)起到一定程度上的借鑒意義。本文分為五章,第一章描述了本文的研究背景及其研究意義,對(duì)國內(nèi)外的一些專家學(xué)者的相關(guān)研究文獻(xiàn)進(jìn)行整理總結(jié),同時(shí)也描述了本文的研究思路和內(nèi)容,指出文章的一些創(chuàng)新點(diǎn);第二章主要介紹了相關(guān)理論,明確利潤(rùn)質(zhì)量等相關(guān)概念,并總結(jié)利潤(rùn)質(zhì)量相關(guān)理論研究,建立利潤(rùn)質(zhì)量評(píng)價(jià)的四維分析方法;第三章是首先對(duì)JZZ公司進(jìn)行簡(jiǎn)單介紹,然后介紹JZZ公司當(dāng)前的現(xiàn)狀和面臨的風(fēng)險(xiǎn)。其次對(duì)JZZ公司進(jìn)行利潤(rùn)質(zhì)量的分析和考察,并找出一些財(cái)務(wù)因素,這些因素降低了企業(yè)的利潤(rùn)質(zhì)量;第四章是結(jié)合第三章對(duì)JZZ利潤(rùn)質(zhì)量的研究,有針對(duì)性的提出相關(guān)建議,旨在提高JZZ公司今后的利潤(rùn)質(zhì)量;第五章做了總結(jié)性的概述,得出相關(guān)結(jié)論,同時(shí)指出本文研究的不足之處,對(duì)于今后的研究提出展望。本文研究具有一定的創(chuàng)新點(diǎn),文章總結(jié)綜合了利潤(rùn)質(zhì)量的評(píng)價(jià)理論,從利潤(rùn)信息的屬性出發(fā),建立利潤(rùn)質(zhì)量評(píng)價(jià)的四維分析方法,并利用此方法對(duì)JZZ公司進(jìn)行利潤(rùn)質(zhì)量的分析評(píng)價(jià),通過理論與實(shí)踐相結(jié)合,對(duì)JZZ公司利潤(rùn)質(zhì)量較低的狀況提出一些綜合性的建議,這樣使本文具有理論和實(shí)踐意義。文章通過對(duì)上市公司利潤(rùn)質(zhì)量的分析,將利潤(rùn)質(zhì)量的相關(guān)理論與實(shí)踐聯(lián)系,并以此使企業(yè)的利益相關(guān)者能夠更加客觀的看待企業(yè)的利潤(rùn)質(zhì)量狀況。也為其他企業(yè)評(píng)價(jià)和改進(jìn)自身利潤(rùn)質(zhì)量狀況提供了借鑒。
[Abstract]:Along with the development of China's capital market more and more rapidly, the capital market interest more and more investors, for the enterprises to provide information more and more attention. In the financial report, profit information is the most comprehensive information. When making decisions, managers and investors and other stakeholders are the main concerns of enterprises profit. At the micro level, profit information can directly affect the relevant investment risks for investors, even can affect the stability of financial markets; from the macro perspective, profit information directly affects the social capital flow, thereby affecting the economic structure, and further affect the efficiency of the allocation of social resources and the economy. But at the beginning of twenty-first Century, listed companies around the world have appeared in the financial fraud scandal, WorldCom accounting scandal, Murdoch, Xerox and other large companies caused by Public opinion is seething with indignation, Shocked the world and concern. Although China's financial market started late, but also with the other side of the United States appeared in the same situation. "Yinanxia", "Oriental", "Lantian stock" events such as investors have a crisis of confidence. The number of people on the profit information of listed companies to have the suspicion, and gradually focus on quality the profits of the company. The United States has been the study of profit quality as an important research field, and our country also started to explore the quality of profit, but it is far from enough. In recent years the analysis of profit quality analysis is widely used in industries and enterprises in the financial analysis, profit quality of enterprises, not only broke the number the traditional profit profit analysis limits, and more comprehensive evaluation of enterprise profit quality, set up a new method for evaluating the quality of profit, to enable enterprises to better understand their own profit quality The status, so as to take measures to improve the quality of the profit level of the enterprise. In recent years, the liquor business development status after 10 years of development of gold gradually entered the competition focus, and JZZ company in the region where the other enterprises in the same industry contrarian expansion development, outstanding performance, JZZ company is mediocre, although there is considerable but compared with the profit, the profit quality is weak. Based on the above understanding, this article from the theory, according to the property of profit information, summed up the four profit quality analysis method, and use this method to inspect the quality of profit of JZZ, analysis of profit quality evaluation of JZZ company, and puts forward some relevant suggestions according to the analysis results of analysis and evaluation plays a certain degree of reference of our country enterprise profit quality. This paper is divided into five chapters, the first chapter describes the research background of this paper and its research The significance, research literature and some experts on the domestic and foreign scholars are summarized, and also describes the research ideas and contents, points out some innovative points of the article; the second chapter mainly introduces the related theory, to define the related concepts of profit quality, and summarizes the profit quality of the relevant theoretical research, four establish evaluation of profit quality the third chapter is the analysis method; first makes a brief introduction to JZZ company, and then introduces the current situation of JZZ company and the risk analysis and study. Secondly, the profit quality of JZZ company, and find out some financial factors, these factors reduce the profits of the enterprise quality; the fourth chapter is the research on the quality of profit JZZ combined with the third chapter, puts forward relevant suggestions, in order to improve the JZZ company's future profit quality; the fifth chapter has made the summary outline, draw relevant conclusions, and points out that the Thedeficiency of research, put forward the prospects for future research. This paper has certain innovation points, the comprehensive summary evaluation of profit quality theory, starting from the profit attribute information, establish four-dimensional assessment of profit quality analysis method, analysis and evaluation of the profit quality of JZZ company by using this method, through the combination of theory with practice, puts forward some comprehensive suggestions on JZZ company's profit quality low, so this paper has theoretical and practical significance. Based on the analysis of profit quality of listed companies, the relevant theory and practice of profit quality, and thus the interests of corporate stakeholders can be more objective of profit quality look at the enterprise. For other enterprises to evaluate and improve their profit quality to provide the reference.

【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.82

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