上市公司盈利质量分析  

Analysis on Earnings Quality of the Listed Companies

作　　者：左媛[1] 

机构地区：[1]安徽工业大学管理学院,安徽马鞍山243000

出　　处：《安徽冶金科技职业学院学报》2012年第1期79-82,共4页Journal of Anhui Vocational College of Metallurgy and Technology

摘　　要：首先通过会计信息质量特征引入了盈利质量的概念,然后根据盈利质量概念的引申,提出了盈利质量的要具有盈利能力、获现能力、持续稳定能力、成长能力这四个方面的能力。最后根据目前上市公司在盈利能力、获现能力、持续稳定能力、成长能力这四个方面存在的主要问题,提出相应的解决对策与改进建议。Through the accounting information quality features, this paper introduces the con- cept of quality of profit, and expounds the concept of it. Then, according to the concept of quality of earnings and extension, this paper put forward profitability, ability to obtain cash, ability to stay steady and ability to grow. Finally, this paper focus on the revealing of the main problems of the listed compa- nies occurring in the four above - mentioned aspects and the possible reasons, and also gives practical solutions in accordance and several suggestions to improve.

关 键 词：盈利质量 盈利能力 获现能力 持续稳定能力 成长能力 

分 类 号：F276.6[经济管理—企业管理] F272.3[经济管理—国民经济]