摘要
依据现金流量表 ,设置了上市公司盈利质量评估的主要指标 ,即经营现金流量净额与营业利润的比率、主营业务收现率、经营现金流量净额与净利润比率、现金毛利率与产品毛利率的比率和投资收益收现率 ;制定了评估标准 .结合实例 ,阐述了上市公司盈利质量评估方法和对评估的分析 ,结果表明 ,该评估指标的分析可确定会计报表所反映的企业经营成果的真实程度 。
On the basis of cash flow statement,some indexes, which will be used to evaluate the profit quality of a listed corporation, are put forward . These indexes include rate of net cash flows from operating activities on oper ating profit, rate of the main operating cash receipts on the main operating rev enue, rate of net cash flows from operating activities on net income, rate of ca sh gross margin percentage on product gross margin percentage and rate of cash r eceipts from investing income on investing income. The paper gives the evaluatin g standards and elaborates the evaluating method for the profit quality of a lis ted corporation with an illustration. The result reflects that on the basis of these indexes we can find the reality of the operating results that financial statements reflect . All this is a good reference for investors to make decisions.
出处
《大庆石油学院学报》
CAS
北大核心
2003年第3期91-93,共3页
Journal of Daqing Petroleum Institute
关键词
上市公司
盈利质量
评估指标
现金流量
投资决策
listed corporation
profit quality
evaluating indexes
cash flow
investing decision
