【正文】 湖 南 涉 外 經(jīng) 濟(jì) 學(xué) 院 本科畢業(yè)論文（設(shè)計(jì)） 題目 湖南省上市公司盈利質(zhì)量分析及對(duì)策研究 作者 HYQ 學(xué)院 商學(xué)院 專(zhuān)業(yè) 會(huì)計(jì)學(xué) 學(xué)號(hào) XXXXXXXX 指導(dǎo)教師 XXX 二〇一五年四月二十日 I 湖南涉外經(jīng)濟(jì)學(xué)院本科畢業(yè)論文（設(shè)計(jì)）誠(chéng)信聲明 本人聲明：所呈交的本科畢業(yè)論文（設(shè)計(jì)），是本人在指導(dǎo)老師的指導(dǎo)下，獨(dú)立開(kāi)展工作所取得的成果，成果不存在知識(shí)產(chǎn)權(quán)爭(zhēng)議，除文中已經(jīng)注明引用的內(nèi)容外，本論文不含任何其他個(gè)人或集體已經(jīng)發(fā)表或創(chuàng)作過(guò)的作品成果。對(duì)本文工作做出重要貢獻(xiàn)的個(gè)人和集體均已在文中以明確方式標(biāo)明。本人完全意識(shí)到本聲明的法律結(jié)果由本人承擔(dān) 。 本科畢業(yè)論文（設(shè)計(jì)）作者簽名： 年 月 日 II 摘 要 盈利能力是指企業(yè)賺取利潤(rùn)的能力，盈利能力的強(qiáng)弱取決于企業(yè)經(jīng)營(yíng)的好壞。然而只有數(shù)量沒(méi)有質(zhì)量的盈利算不上真正的盈利，所以，我們?cè)陉P(guān)注盈利數(shù)量的基礎(chǔ)上更要關(guān)注其質(zhì)量。因此，對(duì)盈利質(zhì)量的分析就顯得尤為重要了。本文將針對(duì)湖南省的上市公司進(jìn)行盈利質(zhì)量研究，發(fā)現(xiàn)其中存在的一些問(wèn)題而且根據(jù)這些問(wèn)題提出相應(yīng)的建議和對(duì)策。 本文共選取了 60 家湖南省上市公司為樣本，根據(jù)盈利質(zhì)量的特征及其影響因素為出發(fā)點(diǎn)，分別選取了具有代表性的 13 個(gè)財(cái)務(wù)指標(biāo)并構(gòu)建了湖南省上市公司盈利質(zhì)量評(píng)價(jià)指標(biāo)體系，采用因子分析法對(duì)湖南省上市公司 2020 年的盈利質(zhì)量進(jìn)行了實(shí)證分析，并對(duì)發(fā)現(xiàn)的一些問(wèn)題進(jìn)行進(jìn)一步的分析和研究。在分析評(píng)價(jià)的過(guò)程中發(fā)現(xiàn)很多公司存在發(fā)展不均衡的情況，個(gè)別公司盈利能力也不高。本文最后對(duì)提升湖南省上市公司的盈利質(zhì)量給出了相應(yīng)的對(duì)策。 關(guān)鍵詞： 湖南省 ,上市公司，盈利質(zhì)量，因子分析 III ABSTRACT Profitability refers to the business use of economic resources capacity to earn profits, manifests itself in a period of time how much the level of corporate profits and identify the level of the standard amount. However, only the quantity not quality earnings are not real profit, so we have to focus on the quality of earnings in the amount of concern basis. Therefore, the analysis of earnings quality is particularly important. This article will research on earnings quality of listed panies in Hunan Province, found that some of the problems which exist and make remendations and responses based on these issues. This paper is selected 60 listed panies in Hunan sample, according to earnings quality characteristics and influencing factors as a starting point, were selected 13 representative financial indicators and profitability of listed panies in Hunan Province to build a quality evaluation system, using factor analysis of listed panies in Hunan Province in 2020 earnings quality empirical analysis, and further analysis and study some of the problems found. Many panies find that the presence of uneven development of the situation in the analysis and evaluation of the process, the profitability of individual panies is not high. Finally, to improve the profitability of listed panies in Hunan quality gives the corresponding countermeasures. Keywords: Hunan Province。Listed panie。Earnings quality。Factor Analysis IV 目 錄 誠(chéng)信聲明 ..................................................................................................................................... I 摘 要 ......................................................................................................................................... II ABSTRACT ............................................................................................................................ III 第一章 緒 論 ........................................................................................................................ 1 選題背景與研究意義 ...................................................................................................... 1 國(guó)內(nèi)外研究動(dòng)態(tài) ............................................................................................................. 2 國(guó)外研究動(dòng)態(tài) ....................................................................................................... 2 國(guó)內(nèi)研究動(dòng)態(tài) ....................................................................................................... 2 文獻(xiàn)評(píng)價(jià) ............................................................................................................... 3 可能的創(chuàng)新點(diǎn) .................................................................................................................. 4 研究?jī)?nèi)容與方法 .............................................................................................................. 4 第二章 上市公司盈利質(zhì)量評(píng)價(jià)的理論基礎(chǔ) ................................................................ 5 盈利質(zhì)量的基本 內(nèi)涵 ...................................................................................................... 5 盈利質(zhì)量的特征要素 ...................................................................................................... 5 可持續(xù)性 ................................................................................................................ 5 成長(zhǎng)性 .................................................................................................................... 5 現(xiàn)金保障性 ............................................................................................................ 5 獲利性 .................................................................................................................... 5 盈利質(zhì)量的影響因素 ...................................................................................................... 6 公司的規(guī)模 ................................................................................................................... 6 會(huì)計(jì)政策的選擇 .................................................................................................... 6 現(xiàn)金流的保障 ........................................................................................................ 6 資本結(jié)構(gòu) ................................................................................................................ 6 企業(yè)的盈利模式 .................................................................................................... 6 盈利質(zhì)量評(píng)價(jià) .................................................................................................................. 7 評(píng)價(jià)指標(biāo)的體系 .................................................................................................... 7 評(píng)價(jià)方法 ............................