工业炉窑节能环保行业上市公司盈余质量分析

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1、-------中国政法大学硕士学位论文工业炉窑节能环保行业上市公司盈余质量分析form.Thirdly,theauthorcollectedasurplusqualityevaluationoftheShanghaiandShenzhenindustrialfurnaceenergy-savingandenvironmentalprotectionindustryforfivetypicallistedcompanyfrom2008to2012,inaccordancewiththeabovefivet

2、ypicallistedcompany'sfinancialindicators,buildingevaluationthefourfiscalyearearningsqualitymodel,andinterpretationofthe2008-2012industrialfurnaceenergy-savingenvironmentalprotectionindustrysurplussituationoflistedcompanies.Thestudyfoundthatmultiplefactor

3、sinfluencethefaceofthemacro-economicsituation,aswellaslaborcosts,rawmaterialsrising,leadingtointensifiedcompetitionintheindustry,hadanegativeimpactonthecompany'soperatingincomeandmargins.Thenusingearningsqualityevaluationstandardevaluationforms,andvalida

4、tionofthesurplusqualityevaluationresults,andanalyzedthecauseofthesurplusstatusquo.Finally,throughempiricalresearchontheissuesabove,andforthereasonssurpluspositionanalysis,proposeaneffectivewaytoimproveindustrialfurnaceenergy-savingandenvironmentalprotect

5、ionindustrylistedcompanyearningsquality.Keywords：Evaluationofearningsqualityindustrialfurnaceenergy-savingandenvironmentalprotectionAnalyticHierarchyProcess-----------2-----------目录目录摘要...........................................................1第一章绪论....

6、...................................................1一、研究背景及意义..............................................1 （一）研究背景................................................1 （二）研究意义................................................2二、国内外研究综述.......................

7、.......................3 （一）国外研究综述............................................3（二）国内研究综述............................................3 三、本文研究思路及方法..........................................4（一）研究思路................................................4 （二）研究方法..

8、..............................................5第二章盈余质量的影响因素.........................................6一、盈余质量的定义..............................................6（一）盈余的真实性............................................6（二）盈余的相关性..