華能國際上市公司盈余質量分析
畢業
華能國際上市公司盈余質量分析
摘 要：盈余（又稱之為利潤、收益）是上市公司在1定期間內經營成果的表現形式，也是評價經營者業績的1項重要指標。由于我國眾多上市公司存在著盈余管理甚至利潤操縱行為，使得以凈利潤為核心的財務分析指標無法反映公司的真實業績情況。上市公司盈余問題1直是個很敏感的問題，因為它關系到投資者、債權人和其他利益關系人的利益，如何分析上市公司的盈余質量，是目前財務界的重要研究課題。本文在明晰上市公司盈余質量的影響因素的基礎上，提出上市公司盈余質量分析的方法，對華能國際2002年至2006年盈余質量進行了分析。
關鍵詞：華能國際；盈余質量；盈余質量分析；
The earnigs quality analysis for the Huaneng international listed company
Abstract: Earnings management (also called profit,surpus) is the embodies form of management achievement for the listed companied during the periods,and also principal indicators on mananger performance .For the reason that earnings management and even pfofit manipulative behavior exists in most listed companies. As a result,it leads to unable to disclosue true management informaton with the retained profit as core financial analysis indicators.The earnings problem of listed companies is always a sensitive issue.For it concerns about interest between the invetors and creditors as well as other intersters.How to analyse the earnings quality of listed companies is important research project in accounting field nowadays.This article put forward the methods to analyse earnings quality of listed companied,which applied to analyse the earnings quality for Huaneng international Group from 2002 to 2006.
Keywords: Huanneng International Group ; earnings quality ; earnings quality analysis
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