13341212赵正义.doc

长春大学旅游学院 学年论文纸 序号（学号）：  长春大学旅游学院 学 年 论 文 上市公司盈利质量研究— 基于万科企业股份有限公司的研究  姓 名赵正义学 院经济管理学院专 业会计学班 级133412班指导教师史玉凤（教授） 2016年7月1日  上市公司盈利质量研究— 基于万科企业股份有限公司的研究 [摘要] 上市公司的盈利问题一直是一个很敏感的话题，它直接关系到投资者、债权人、政府等不同财务主体的切身利益。但是近年来，一些上市公司财务报告反映的盈利情况却是“表里不一”，国内外证券市场上频频爆出一些上市公司的造假丑闻，其危害和影响不仅仅涉及到利益关系人，还引发了上市公司的信用危机。这些造假丑闻无一都与粉饰利润有关，很多上市公司的财务报表中的利润往往比实际中要高，这使得投资者和债权人在进行投资决策的同时多了一份谨慎和质疑，他们不再仅仅只把目光停留在上市公司的财务报告上，而是更多的关注上市公司的盈利质量分析。而在作为国民经济支柱的房地产业中，万科更是中国最大的房地产开发企业，正是基于这一背景，本文以万科企业股份有限公司为例，通过报表分析和指标分析的方法对上市公司的盈利质量进行研究。 [关键词]盈利质量 上市公司 报表分析 指标分析 The research on the quality of the profitability of listed companies--Take Vanke Co., LTD for example [Abstract] The quality of the profitability of listed companies has been a sensitive topic, It is directly related to the investors, creditors, government financing body vital’s interests. But in recent years, the profitability of listed companies’ financial reports reflect duplicity, the frequently burst on the number of listed companies in the domestic and foreign securities fraud scandal, hazards and impact not only related to the stakeholdes, but also led to the credit ctisis of listed companies. These fraud scandal with whitewash profit, the profits of the financial statements of many listed companies tend to be higher than the actual making investors and creditors’ decision more than a cautions and questioning at the same time, they are no longer only looking to stay on the financial reports of listed companies, but more concerned about the quality of the profitability of listed companies analysis. The real estate industry as a pillar of the national economy, Vanke is the largest real estate development companies in China, based on this background，this paper take Vanke Co., LTD for example, from the statement analysis and index analysis two aspects to analysis the quality od the profitability of listed companies. [Key words]quality of earning listed companies statement a