本 科 毕 业 设 计（论文）

题

目：青岛市上市公司盈利质量分析及对策研究

学生姓名： 学 号：

专业班级：会计10-2 指导教师：

2014年 6月18日

中国石油大学（华东）本科毕业设计（论文）

摘 要

盈利能力是考察公司发展状况的标志，然而只关注盈利数量的多少，已经无法全面和客观地反映公司盈利状况，只有量没有质的盈利不是真正的盈利。在关注公司盈利数量的基础上，要更加关注其盈利质量，因此，盈利质量分析逐渐成为国内外学者研究的重点热点【1】。青岛市作为副省级城市，不仅是计划单列市而且是山东省的经济中心，它的上市公司自然有独特的研究价值。虽然学者们对青岛的几家家电企业研究比较多，但是针对青岛市全部上市公司的研究成果却极为少见。所以本文针对青岛所有的上市公司进行盈利质量研究，旨在发现其中存在的一些问题并提出相应的建议和对策。

本文选取了青岛市18家上市公司，从其盈利质量的特征和影响因素出发，构建了盈利质量评价指标体系，并用2011年至2013年的财务数据为样本，采用因子分析法对青岛市上市公司的盈利质量进行了实证分析，对其中发现的问题进行深入的研究。在分析评价的过程中发现一些公司存在发展不均衡的情况，个别公司盈利能力也不高。本文最后在微观和宏观方面就提升青岛市上市公司的盈利质量给出了相应的对策。

关键词：青岛市上市公司；盈利质量；因子分析

中国石油大学（华东）本科毕业设计（论文）

Profitability of listed companies in Qingdao City Quality

Analysis and Countermeasures

ABSTRACT

Profitability has gradually become one of the company's development situation investigated logo, however, only concerned with how much profit this amount has not full and objectively reflect the profitability of the company. Therefore, on the basis of our attention on the amount of earnings, pay more attention to its earnings quality, profitability is not only the amount of real earnings no qualitative or no profit persistent. So with everyone's attention, earnings quality analysis has gradually become the focus of a hot research scholars. And as a sub-provincial city of Qingdao City, and cities but also the economic center of the city, Shandong province, and its listed companies naturally have unique research value. Although scholars have studied several appliance enterprises are more of Qingdao, Qingdao, but the research results for all listed companies are extremely rare. So this paper, all listed companies in Qingdao earnings quality research aimed at discovering some of the problems which exist and to make recommendations and countermeasures.

This paper selected 18 listed companies in Qingdao City, starting from its characteristics and factors influencing the quality of earnings, quality of earnings constructed evaluation index system and used from 2011 to 2013 financial data for the sample, using factor analysis of listed companies in Qingdao earnings quality empirical analysis, and one of the problems identified in-depth study: the existence of financial data found that some companies uneven development of the situation in the analysis and evaluation of the process, the profitability of individual companies is not high. Finally, at the micro and macro aspects of the upgrading of the quality of its earnings given the corresponding countermeasures.

Keywords: Qingdao listed companies; earnings quality; Factor Analysis

中国石油大学（华东）本科毕业设计（论文）

目 录

目 录 .................................................................... 4 第1章 前言 .............................................................. 1

1.1 研究背景与研究意义 ................................................ 1

1.1.1 研究背景 ..................................................... 1 1.1.2 研究意义 ..................................................... 1 1.2 国内外研究综述 .................................................... 2

1.2.1 国内研究综述 ................................................. 2 1.2.2 国外研究综述 ................................................. 2 1.3 研究方法及研究内容 ................................................ 3 1.3.1 研究方法 ..................................................... 3 1.3.2 研究内容 ..................................................... 3

第2章 上市公司盈利质量评价的理论基础 .................................... 4

2.1 盈利质量的基本内涵 ................................................ 4 2.2 盈利质量的特征要素 ................................................ 4

2.2.1 可持续性 ..................................................... 4 2.2.2 成长性 ....................................................... 4 2.2.3 现金保障性 ................................................... 4 2.2.4 获利性 ....................................................... 5 2.3 盈利质量的影响因素 ................................................ 5

2.3.1 公司的规模 ................................................... 5 2.3.2 会计政策的选择 ............................................... 5 2.3.3 现金流的保障 ................................................. 5 2.3.4 资本结构 ..................................................... 6 2.3.5 企业的盈利模式 ............................................... 6 2.4 盈利质量评价的方法 ................................................ 6 第3章 上市公司盈利质量评价指标体系的构建 ................................. 7

3.1 青岛市上市公司发展现状 ............................................ 7 3.2 青岛市上市公司盈利质量评价指标体系的建立 .......................... 7