国内互联网行业上市公司盈利质量的研究.pdfVIP

本科论文 国内互联网行业互联网行业上市公司盈利质量研究 摘要 资本市场在我国飞速发展的同时，我们不能忽视互联网行业上市公司在其中 发挥的作用和扮演的角色。从互联网行业上市公司的利润和发展业绩情况，不仅 是投资方还是债权方，还是社会公众等，都十分关注和关心。如何判断互联网行 业上市公司的经营业绩好坏和发展潜力，很难有个统一的答案，而盈利质量分析 为该问题提供了很好的方向。在现状分析的基础上，本篇论文既谈论了影响互联 网行业上市公司盈利质量的各种因素，又分析了财务指标对其的影响。然后，运 用因素分析法，在多种提高盈利质量的分析方法中，找出几个典型性的分析方法 来全面分析互联网行业上市公司战略目标和任务对互联网行业上市公司的影响。 在此基础上，本文以京东上市公司进行案例分析，研究京东盈利质量。研究互联 网行业上市公司普遍存在的问题，探讨提高互联网行业上市公司盈利质量的有效 途径，以提高投资者、债权人和报表使用者的决策有用性。 关键词：盈利质量 财务指标 战略目标 有效途径 本科论文 Abstract With the rapid development of capital market in China, we can not ignore the role of Listed Companies in the Internet industry. The profit and development performance of Listed Companies in the Internet industry, not only investors or creditors, but also the public, are very concerned. How to judge the operating performance and development potential of the listed companies in the Internet industry, it is difficult to have a unified answer, and the profit quality analysis provides a good direction for this problem. Based on the analysis of the current situation, this paper not only discusses various factors that affect the profit quality of Listed Companies in the Internet industry, but also analyzes the impact of financial indicators on it. Then, using factor analysis method, in a variety of analysis methods to improve the quality of profits, find out several typical analysis methods to comprehensively analyze the impact of the strategic objectives and tasks of Listed Companies in the Internet industry on Listed Companies in the Internet industry. On this basis, this paper studies the common problems of Listed Companies in the Internet industry, and explores the effective ways to improve the