quality of earnings 中文意思是什麼
quality of earnings
解釋
收益質量-
The historic earnings pe model supplemented with growth information outperforms the forecasted earnings pe model even more, further confirming the quality problem of forecasted earnings
?將?史盈餘模型搭配成長性變?后的解釋?會超越預估盈餘模型?多，再?支持預估盈餘品質欠佳的?點。 -
Based on the analysis of types and sources of risks that confront commercial banks, the paper first determines the methodology for its research, i. e. mathematical statistics for quantity factors and the fuzzy discriminating analysis for the quality factors. combining the evaluation approaches of the banks in germany and china, the paper gets 13 common indices, and with mathematical statistical method, chooses 4 factors that will influence customer credits : equity capital / total asset, velocity of stock in trade, velocity of total assets and payoff rate of total sale. the four factors with liquidity factor reflect the customer ' s financial characteristics, such as capital structure, operation, earnings and liquidity
在理論分析的基礎上，結合德國和中國有關銀行的客戶資信評價方法，在得到影響客戶信用13個常用指標的基礎上，利用數理統計分析方法（ t檢驗、多元判別分析和逐步判別分析等）得出影響客戶信用的四個因素：自有資本率、存貨周轉率、總資產周轉率和銷售盈利率，他們反映了企業資本結構、經營狀況和盈利水平，加入企業的流動性以後，它們決定了客戶的財務特徵。 -
According relevant terms, these assets can produce cash - flows or other rights. meanwhile, they can guarantee high quality service or allocate earnings timely. it also describes the sorts and cash - flow of asset securitization
根據有關條款，資產證券既可以在特定的時期內可以產生現金流和其他權利，也可以由其他資產來保證服務或保證按期向證券持有人分配收益。 -
This article analyzes the major factors that influence the earnings quality and the relations between these factors and the earnings quality from five perspectives, which are earnings acknowledgement and measurement, earnings certainty, structure of earnings, level of earnings, and stability of earnings
摘要本文從收益確認和計量、收益確定性、收益結構、收益水平、收益穩定性五個方面分析了收益質量的主要影響因素及其與收益質量的關系。 -
The earnings quality of chinese listed companies now has already been the focus of the investors " attention. in the last few years, some listed companies " perfect earnings per share turn out to be afraud and investors " hopes were shatered
上市公司的收益質量如今已是投資者不得不關注的焦點了，近幾年，一些上市公司近乎完美的利潤增長率、每股盈餘如肥皂泡般在我們面前破裂時，投資者的希望和夢想也隨之破滅了。 -
On the basis of accounting earnings information of the listed companies under the current accounting system, starting from the core earnings, in combination with other financial information, in full consideration of the essential characteristics of earnings quality of the listed companies, with the methods of corporate finance and econometrics, this thesis amends the traditional methods of evaluating the quality of listed company ’ s earnings to make it more scientific and reasonable. therefore, the thesis will enhance information users ’ comprehensive ability to evaluate the accounting earnings information
本文以現行會計制度下上市公司的會計盈餘信息為基礎，從核心盈餘出發，並結合其他財務信息，在充分反映上市公司盈餘質量本質特性的前提下，運用公司理財學、計量經濟學等方法，對上市公司盈餘質量的傳統評價方法進行修正，使之更為科學合理，從而提高信息使用者對會計盈餘信息的綜合評判能力。 -
In the theoretic analysis interior factors and exterior factors affecting earnings management are discussed. the case is analysis details the major approaches of earnings management in the listed companies that use non - constancy break - over item. by the way of comparative analysis and multivariate statistics methods, empirical analysis reviews the quality of accounting earnings of listed companies, unveils the existence and means of manipulating accounting income though non - constancy break - over item for variety motives
理論分析探討了盈餘管理現象形成的外在動因和內在動因；案例分析詳細說明了上市公司利用非經常性損益操縱利潤的主要手段；實證分析採用對比分析和統計檢驗等方法考察了上市公司會計盈餘質量，揭示了上市公司存在為達到種種目的而利用非經常性損益操縱利潤的行為。 -
First of all, introduces the meaning of analysis of cash flows, discusses the factors that can influence the operating cash flows from manipulating the relevant items, giving corresponding adjust methods. finally, apply the cash flows analysis to structure, trend, and the ability of repaying debt, the quality of earnings. chapter six consists of four portions
並從我國現行的現金流量表構成項目著手，研究了經營活動現金流量的可操縱性，給出在對經營現金流量進行分析時應注意的事項和應做的調整，在此基礎上對現金流量進行了結構分析、趨勢分析、償債能力分析和收益質量分析。 -
On january 2002, the american accounting association built up a item as “ earnings quality ”, and then proceeded with further study on every aspect of earnings quality
2002年1月，美國會計學會（ aaa ）專門設立「盈餘質量」項目，對盈餘質量的各個方面進行深入的研究。 -
However, the researches of earnings quality in china lag behind relatively, the content of the research is not enough systematic and in - depth and the related study field is required to be extended as possible as we can
2003年在美國會計學會年會上，盈餘質量又成為一個重點討論課題。而我國對盈餘質量的研究相對滯后，研究內容也不夠深入和系統，相關研究領域亟需拓展。 -
But american sec started until 1998 intensely to appeal in the attention stock market the more and more many financial report quality question, and obtained response in 2000 that american accountants academy allowed to fund an item of earnings quality research, then the market company ' s earnings quality research was received the theorists ’ and industrialists ’ the unprecedented value
但是直到1998年美國sec開始強烈呼籲關注證券市場上越來越多的財務報告質量問題，並在2000年得到美國會計學會獲準資助一項多方的盈餘質量項目的回應時，上市公司的盈餘質量研究才受到了理論界和實務界前所未有的重視。 -
Starting from a series of concepts analysis, the research includes 6 aspects, namely the basic theory of financial statements, the defects of analysis the financial statements and the preparations before analysis, quality analysis of earnings, analysis of working capital, analysis the cash flow statement and other analysis of financial statements
本文在結構上分為六個部分：第一部分，財務報告分析的理論框架。從對財務報告分析的概念和目標著手，論述了財務報告分析的原則和財務報告分析的內容。第二部分，財務報告分析的局限性及分析的前期準備。 -
This article mainly emphatically studies in the stockholder ’ s structure the influence to the earnings quality. the ownership structure was deciding the level of a company ’ s government ( li weian, 2002 ). a good ownership structural can effectively guard against manager ' s bad conduct behavior, the opportunism behavior and the big stockholder to invade the company value using the domination, thus safeguarded the quality of accountant earnings information. based on this
股權結構決定著公司治理水平（李維安， 2002 ） ，在外部法律法規約束不嚴和監管力度不夠的情況下，股權結構設計的好，執行的有效，會有效防範經理人的敗德行為、機會主義行為和大股東利用控制權對上市公司價值的侵害，保證會計盈餘信息從編制到披露過程中不受到較大的扭曲，從而保障會計盈餘信息的質量。 -
It has been proved that the main factors that influence the earnings quality include : the selection and change of accounting policy, the enterprise ' s policy of discretionary expenditure, and the reconciliation of earnings and cash flows
其中，收益質量主要影響因素有會計政策的選用和變更、酌量性費用政策、收益的現金流量匹配程度等。 -
Furthermore, this part put forward to the framework of financial statement, introducing the principal and content of analysis of financial statements. chapter two discusses the defects of analysis of financial statements, and gives suggestions before we study the financial condition through financial statements. chapter three brings forward the importance of quality analysis of earnings
從收益質量的定義、收益的質量特性著手，對收益的客觀真實性、收益的持續性進行評估，其中對收益的持續性著重從（主）營業利潤占利潤總額的比例、各主營業務單元之間的關系、多元化經營、技術支持角度、關聯方交易等角度進行了深入細致的分析。 -
This writing firstly introduces the basic framework of information disclosure system of companies in the securities market and the present situation of our companies in this market, analyzes the main method that companies affect the quality of accounting information disclosure : irregular act and earnings management, then analyzes the deep reason of the irregular accounting information disclosure at detail, including irregular accounting rules, imperfect system of securities market, weak supervision of securities market, and etc. in the meantime, lists an example of violating concerned regulation of information disclosure, hechihuagong s irregular act
本文先介紹了我國目前證券市場上上市公司信息披露制度的基本框架和我國上市公司會計信息披露的現狀，並分析了上市公司影響會計信息披露質量的主要手段，即違規行為和盈餘管理，再詳細剖析了造成上市公司會計信息披露不規范的深層次原因，包括會計規則不規范、證券市場相關制度安排不完善、法人治理結構不合理審計機構對立性受到困擾、證券市場監管不力等。另外，還列舉了一個違反信息披露有關規定的案例，即上市公司河池化工的違規行為。 -
In view of these questions, our country scholars also already started to the company earnings quality appraisal research, mainly concentrated in earnings quality appraisal target system and in assessment method
針對這些問題，我國學者也開始了對公司盈餘質量評價的研究，主要是集中在對盈餘質量評價指標體系的構建與評價方法等方面。 -
Due to the importance of earnings index in evaluating the managing achievements and gaining ability, some listed companies often manipulate earnings index. for example, the managers color financial reporting in order to enhance issuing price before coming into the market ; the managers manipulate earnings management to obtain share allotment qualification or avoid being deficit in three years ; on the side, the managers tend to manipulate earnings for their interests. the measures and methods of earnings manipulation in public companies are more and more, for example, affirming earnings in advance, altering means of accounting operation, the recombining of assets, related deals. the financing data of earnings reporting cannot reflect the truth, which cannot forecast things in the future. without good quality, the earnings losses reference value. the low quality of earnings will mislead investors and bring them serious lose
因此，本文認為我們在進行企業的盈利能力評價時，不能單一地考察會計盈餘數據，還要深入研究會計盈餘的質量問題。因為雖然會計盈餘指標可以反映企業收益的總體水平，但由於它不能反映其具體內容構成與形成過程，也就無法揭示它的內在質量。比如，對一個收益質量很差，但卻有較高收益總量的企業來說，如果投資者僅僅考察其利潤總額數，而忽視了其利潤總額的構成，往往就會被表面假象所迷惑，從而誤認為該企業的經營業績較高;但從收益質量上對該企業 -
In china, it ' s often used by managements of listed companies to manipulate earnings, and major stockholders also use it to snatch high quality assets or income from listed companies. transfer pricing is also used to dodge tax. the fair transfer pricing, including : full disclosure of elements of transfer pricing, the difference of normal market value, tax adjustment under " basic arm ' s length standard ", and improving corporate governance
股權集中條件下，縮小大股東與中小股東的差距，培育多元化投資主體，從而使公司的控制權不再集中在一家控股股東手中;再次，要建立健全內部控制制度，進一步完善股東大會、董事會和監事會的職責，充分發揮股東大會、監事會的作用，從而有效的約束大股東的行為。 -
At the same time our country stock market passed through more than 10 years development, played a vital role in the resources disposition, but the earnings quality of partially company on the market seemed to have problem
與此同時我國證券市場經過十多年的發展，在資源配置方面起到了重要的作用，但是部分上市公司盈餘質量方面還是存在問題。
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