基于现金流盈利的上市公司质量评价研究  

Study on Profitability Quality Evaluation of Listed Companies Based on Earnings Target of Cash Flow

作　　者：饶育蕾[1] 蒋波[1] 

机构地区：[1]中南大学商学院,长沙410083

出　　处：《商业研究》2009年第12期91-93,共3页Commercial Research

基　　金：教育部人文社会科学研究后期资助重点项目;项目编号:06JHQZ0010

摘　　要：公司的盈利状况一直以来都是理论界和实务界关注的焦点,公司盈利质量的高低不仅直接影响到投资者、债权人和其他相关者的利益,也影响到政府监管部门的有效监管和资本市场的健康发展。总体而言,我国上市公司的盈利质量不高,大部分盈利公司的收益缺乏现金流支撑。The company′s profitability has always been the focus theorist and practitioners concern about.The profitability quality of corporate not only directly affects the benefits of investors,creditors and other stakeholders,but also affects the regulatory authorities′ effective monitor and the healthy development of capital markets.Overall,the profitability quality of listed companies in China is not high,and most of the profitable company′s earnings lack of cash flow support.

关 键 词：现金流 盈利指标 价值相关性 盈利质量 

分 类 号：F830.91[经济管理—金融学]