基于变异系数法的陕西上市公司盈余质量评价  

Assessment of Surplus Quality of Listed Companies in Shaanxi Based on Variation Coefficient Method

作　　者：行金玲[1] 牛乐 XING Jinling;NIU Le(School of Economics and Management,Xi’an Technological University,Xi’an 710021,China)

机构地区：[1]西安工业大学经济管理学院,西安710021 [2]不详

出　　处：《西安工业大学学报》2020年第4期464-470,共7页Journal of Xi’an Technological University

基　　金：陕西省社科界重大理论与现实问题研究项目(2020Z014);陕西省科技厅软科学研究计划项目(2020KRM007)。

摘　　要：为评价陕西省上市公司盈余质量,以陕西省13家装备制造业上市公司为重点研究对象,选取同行业14家绩优上市公司2016—2018年财务数据,构建盈余质量评价指标体系,运用变异系数法计算会计盈余质量综合评价指数,并对企业盈余质量排序分析。研究结果表明:陕西省装备制造业上市公司与同行业绩优企业相比盈余质量存在较大差距,从动态排序上呈现逐渐进步和提升的态势。其技术创新研发投入不足制约了盈余质量的提升,企业可以加强技术投入,促进转型升级,不断提高企业盈余质量。With 13 listed equipment manufacturing companies in Shaanxi Province as the research object,the paper studies the surplus quality of the listed companies in Shaanxi province.The financial data of 14 excellent listed companies in the same industry from 2016 to 2018 are selected and used to build an evaluation index system of surplus quality.The Variance Coefficient Method is employed to calculate the comprehensive evaluation indexes of surplus quality,and the rankings of surplus quality of these enterprises are analyzed.The results show that there is a big gap in surplus quality between the listed equipment manufacturing companies in Shaanxi Province and the top-ranking companies.But a sign of progress and improvement of the companies in Shaanxi can be seen from the dynamic rankings.Insufficient investment in technological innovation is an obstacle to the improvement of their surplus quality.These enterprises can improve the quality of surplus by increasing technology investment and promoting transformation and upgrading.

关 键 词：盈余质量 变异系数法 装备制造业 上市公司 

分 类 号：F275.5[经济管理—企业管理]