弱周期下钢铁行业会计盈余质量评价——利润、现金流与影响因子分析  

Evaluation on the Quality of Accounting Earnings in the Iron and Steel Industry under the Weak Cycle——Profit,Cash Flow and Impact Factor Analysis

作　　者：袁骏宇[1] YUAN Jun-yu(Jiangsu Huishan Secondary Vocational College,Wuxi 214000,China)

机构地区：[1]江苏省惠山中等专业学校,江苏无锡214000

出　　处：《经济研究导刊》2021年第27期70-72,共3页Economic Research Guide

摘　　要：在钢铁行业近年来处于弱发展周期背景下,采用实证加案例分析的方法,以钢铁行业在弱周期下的会计盈余质量相关影响因子建立相关指标,并结合宝钢集团的利润表、现金表对其进行案例分析以评价其盈余质量。针对分析结果对弱周期下的钢铁行业提出提升盈余信息的质量监控,以提升企业各指标效能,以及各行业盈余信息评价需要因地制宜、避免单一化评价等建议。In recent years,the steel industry has been in a weak development cycle.Using the method of empirical and case analysis,the steel industry’s accounting earnings quality related influencing factors in the weak cycle are established and analyzed,and combined with Baosteel Group’s income statement and cash statement.Carry out case analysis to evaluate its earnings quality,in order to provide stakeholders with a feasible analysis method.For the analysis results,it is proposed to improve the quality monitoring of earnings information in the weak cycle of the steel industry to monitor and improve the performance of various indicators of the company;the earnings information evaluation of various industries needs to adapt to local conditions and avoid single evaluation.

关 键 词：钢铁行业 盈余质量 指标体系 案例分析 

分 类 号：F235.5[经济管理—会计学]