浅谈企业盈余质量的影响因素

论文编号:KJ704  论文字数:9654,页数:13

摘 要
 盈余质量是指企业盈余的优劣程度。我国企业报告的盈余,是会计人员根据会计准则和制度的规定,对企业在一定会计期间开展的各种经营业务进行确认、计量的结果。部分企业为了获取信贷资金、商业信用、公司上市、保持配股资格、偷漏税等原因,会粉饰会计报表,调节盈余,因此,如何分析和识别企业的盈余质量的优劣程度,是投资者、债权人以及政府部门等广大会计信息使用者所关心的问题。盈余质量高的公司有以下特征：持续稳健的会计政策，该政策对公司财务状况和净收益的确认是谨慎的；收益是由经常性发生的与公司基本业务相关的交易所带来的；会计上反映的销售能迅速的转化为现金；净收益的水平和成长不依赖于税法的变动；企业债务水平是适当的，并且企业没有使用它的资本结构来进行盈余操纵；稳定的、可预测的能够反映未来收益水平的趋势等。同时他指出：盈余质量并不仅涉及收益一个要素，财务活动和经营活动特征会对收益质量排列的高低顺序产生影响，如：经营杠杆系数，财务杠杆系数，流动性，行业因素，另外，经济环境、税收政策、会计政策、使用者目的等也是决定公司盈余质量的重要因素。
 

关键词：企业；盈余质量 ；盈余管理；影响因素

Abstract
 Earnings quality is the level of earnings of the advantages and disadvantages. Surplus of corporate reporting, the accounting officer under the provisions of accounting standards and systems, to conduct business in a certain accounting period to confirm the various operations, measurement of results. Some enterprises in order to obtain credit funds, commercial credit, company listing, to maintain allotment status, tax evasion and other reasons, will gloss over the accounting statements, adjusted earnings, therefore, how to analyze and identify the pros and cons of corporate earnings quality level, investors, creditors, and the majority of government departments and other users of accounting information concerns. Companies with higher earnings quality has the following characteristics: continuous conservative accounting policy, the policy of the company's financial position and net income of confirmation is prudent; income and by the frequent occurrence of basic business-related transactions in the company brought; accounting reflect the conversion of sales into cash quickly; net income levels and growth is not dependent on changes in tax laws; corporate debt levels are appropriate, and enterprises do not use it to carry out the capital structure of earnings manipulation; stable, predictable to reflect trends in the level of future earnings. He also pointed out: earnings quality, and not only to gain an element of the characteristics of financial activities and operations level would be arranged in order of earnings quality have an impact, such as: operating leverage, financial leverage, liquidity, industry factors, In addition, the economic environment , tax policy, accounting policy, the user is to decide on the purpose of earnings quality and other important factors.
Keywords Enterprise   Earnings Quality    Earnings Management   Factors
 
目录

 
摘 要 1
Abstract 2
一、盈余质量的基本概念 4
1、盈余质量的定义 4
2、盈余质量的内容 4
3、盈余质量分析与财务报告分析 5
二、盈余质量的影响因素 6
1、会计理论和制度准则对盈余质量的影响 6
2、盈余的真实性对盈余质量的影响 6
3、公司治理结构与内部控制制度对盈余质量的影响 7
4、企业资产状况对盈余质量的影响 7
5、企业经营管理和发展能力对盈余质量的影响 7
6、税收政策对盈余质量的影响 7
7、社会监督力度对盈余质量的影响 8
三、案例分析 8
1、应计利润质量检验 8
2、持续性和可预测性的检验试验 9
3、价值相关性检验 10
4、盈余质量综合指标 11
四、结论 12
五、参考文献 13

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