淺談企業(yè)盈余質(zhì)量的影響因素

論文編號(hào):KJ704  論文字?jǐn)?shù):9654,頁(yè)數(shù):13

摘 要
 盈余質(zhì)量是指企業(yè)盈余的優(yōu)劣程度。我國(guó)企業(yè)報(bào)告的盈余,是會(huì)計(jì)人員根據(jù)會(huì)計(jì)準(zhǔn)則和制度的規(guī)定,對(duì)企業(yè)在一定會(huì)計(jì)期間開(kāi)展的各種經(jīng)營(yíng)業(yè)務(wù)進(jìn)行確認(rèn)、計(jì)量的結(jié)果。部分企業(yè)為了獲取信貸資金、商業(yè)信用、公司上市、保持配股資格、偷漏稅等原因,會(huì)粉飾會(huì)計(jì)報(bào)表,調(diào)節(jié)盈余,因此,如何分析和識(shí)別企業(yè)的盈余質(zhì)量的優(yōu)劣程度,是投資者、債權(quán)人以及政府部門(mén)等廣大會(huì)計(jì)信息使用者所關(guān)心的問(wèn)題。盈余質(zhì)量高的公司有以下特征：持續(xù)穩(wěn)健的會(huì)計(jì)政策，該政策對(duì)公司財(cái)務(wù)狀況和凈收益的確認(rèn)是謹(jǐn)慎的；收益是由經(jīng)常性發(fā)生的與公司基本業(yè)務(wù)相關(guān)的交易所帶來(lái)的；會(huì)計(jì)上反映的銷(xiāo)售能迅速的轉(zhuǎn)化為現(xiàn)金；凈收益的水平和成長(zhǎng)不依賴(lài)于稅法的變動(dòng)；企業(yè)債務(wù)水平是適當(dāng)?shù)模�并且企業(yè)沒(méi)有使用它的資本結(jié)構(gòu)來(lái)進(jìn)行盈余操縱；穩(wěn)定的、可預(yù)測(cè)的能夠反映未來(lái)收益水平的趨勢(shì)等。同時(shí)他指出：盈余質(zhì)量并不僅涉及收益一個(gè)要素，財(cái)務(wù)活動(dòng)和經(jīng)營(yíng)活動(dòng)特征會(huì)對(duì)收益質(zhì)量排列的高低順序產(chǎn)生影響，如：經(jīng)營(yíng)杠桿系數(shù)，財(cái)務(wù)杠桿系數(shù)，流動(dòng)性，行業(yè)因素，另外，經(jīng)濟(jì)環(huán)境、稅收政策、會(huì)計(jì)政策、使用者目的等也是決定公司盈余質(zhì)量的重要因素。
 

關(guān)鍵詞：企業(yè)；盈余質(zhì)量 ；盈余管理；影響因素

Abstract
 Earnings quality is the level of earnings of the advantages and disadvantages. Surplus of corporate reporting, the accounting officer under the provisions of accounting standards and systems, to conduct business in a certain accounting period to confirm the various operations, measurement of results. Some enterprises in order to obtain credit funds, commercial credit, company listing, to maintain allotment status, tax evasion and other reasons, will gloss over the accounting statements, adjusted earnings, therefore, how to analyze and identify the pros and cons of corporate earnings quality level, investors, creditors, and the majority of government departments and other users of accounting information concerns. Companies with higher earnings quality has the following characteristics: continuous conservative accounting policy, the policy of the company's financial position and net income of confirmation is prudent; income and by the frequent occurrence of basic business-related transactions in the company brought; accounting reflect the conversion of sales into cash quickly; net income levels and growth is not dependent on changes in tax laws; corporate debt levels are appropriate, and enterprises do not use it to carry out the capital structure of earnings manipulation; stable, predictable to reflect trends in the level of future earnings. He also pointed out: earnings quality, and not only to gain an element of the characteristics of financial activities and operations level would be arranged in order of earnings quality have an impact, such as: operating leverage, financial leverage, liquidity, industry factors, In addition, the economic environment , tax policy, accounting policy, the user is to decide on the purpose of earnings quality and other important factors.
Keywords Enterprise   Earnings Quality    Earnings Management   Factors
 
目錄

 
摘 要 1
Abstract 2
一、盈余質(zhì)量的基本概念 4
1、盈余質(zhì)量的定義 4
2、盈余質(zhì)量的內(nèi)容 4
3、盈余質(zhì)量分析與財(cái)務(wù)報(bào)告分析 5
二、盈余質(zhì)量的影響因素 6
1、會(huì)計(jì)理論和制度準(zhǔn)則對(duì)盈余質(zhì)量的影響 6
2、盈余的真實(shí)性對(duì)盈余質(zhì)量的影響 6
3、公司治理結(jié)構(gòu)與內(nèi)部控制制度對(duì)盈余質(zhì)量的影響 7
4、企業(yè)資產(chǎn)狀況對(duì)盈余質(zhì)量的影響 7
5、企業(yè)經(jīng)營(yíng)管理和發(fā)展能力對(duì)盈余質(zhì)量的影響 7
6、稅收政策對(duì)盈余質(zhì)量的影響 7
7、社會(huì)監(jiān)督力度對(duì)盈余質(zhì)量的影響 8
三、案例分析 8
1、應(yīng)計(jì)利潤(rùn)質(zhì)量檢驗(yàn) 8
2、持續(xù)性和可預(yù)測(cè)性的檢驗(yàn)試驗(yàn) 9
3、價(jià)值相關(guān)性檢驗(yàn) 10
4、盈余質(zhì)量綜合指標(biāo) 11
四、結(jié)論 12
五、參考文獻(xiàn) 13