收益与收益质量的分层研究

Research of Delaminating Earnings and Quality of Earnings

各层面对收益的不同认识以及所导出的收益质量问题是极为重要的实际问题。本文先以经济学和会计学辨析的视角说明收益的内涵及在理论与实践中的偏差,阐明全面收益理论的要点与意义。然后深入到收益质量内部,从经济收益的大小、会计收益与真实收益差异的客观性和人为因素导致的收益质量三个不同层面进行分析,最后就研究结论,运用统计分析的方法对我国上市公司收益质量进行实证描述与分析,本文旨在揭示收益质量不高的原因,找出辨析与提高收益与收益质量的方法与途径。

The most important practical problem is issue of quality of earnings caused by different opinions on earnings from various delamination. Considering economics and accounting angles, the author illustrated the differential existed in income essentials between theory and reality with emphasis on the necessity of comprehensive income theory in practical sense. Then we probe into interior quality of earnings from three different delamination which include the magnitude of economic income, objectivity of differentia between accounting income and real income and quality of earnings factitiously caused by person based on these analyses. Finally we employ statistics to have an empirical analysis to China' s listed companies in Shanghai and Shenzhen securities market, reasons for poor quality of earnings and some tentative plans of discriminating and making improvement on quality of earnings are brought forward.