摘要
笔者从盈利质量的特征入手设计了单项评价指标，以筛选出的山东省73家上市公司为研究对象，运用因子分析法建立综合评价模型，对2010－2012年山东省上市公司的盈利质量水平进行评价。研究表明：山东省各上市公司盈利质量参差不齐，除烟台张裕等少数公司盈利质量较为稳定外，大部分公司盈利质量波动较大。上市公司整体盈利质量水平有待进一步提升。针对如何提高公司盈利质量提出相应建议。
The paper designs single evaluation index according to the characteristics of earnings quality.Ittakes 73 listed companies registered in Shangdong province as the sample and employs factor analysis to set upcomprehensive evaluation model.Then it analyzes the earnings quality of listed companies in Shangdong provinceduring the period from 2010 to 2012.The results show that generally the earnings quality of these listed companiesis of great difference and most of them fluctuated a lot except few companies such as Yantai Zhangyu etc.The wholeearnings quality level of these listed companies needs further improvement.Then suggestions are offered on how toimprove their earnings quality.
出处
《山东师范大学学报（自然科学版）》
CAS
2015年第1期67-70,共4页
Journal of Shandong Normal University(Natural Science)
关键词
盈利质量
因子分析
上市公司
earnings quality
factor analysis
listed company
