摘  要：随着互联网金融的迅速发展，以支付宝为代表第三方支付平台影响着人们生活的方方面面，支付宝概念股也受到不少投资者的青睐。上市公司盈利质量分析备受投资者关注，因为它更全面得反映了上市公司的实际的经营状况和公司发展潜力。通过对此类公司盈利质量的研究和分析不仅可以给投资者和债权人提供经济决策的依据，而且有利于规范上市公司秩序，提高市场资源配置效率。本文以拓维信息系统股份公司为研究对象，结合现金流量，从盈利质量的内涵、影响因素、分析方法以及盈利能力分析的指标体系等角度来分析，提出评估上市公司盈利质量合理方法，供上市公司的信息使用者参考以作出合理的决策，并且促进上市公司管理者加强资本的投资与管理，增强企业综合实力。71848

毕业论文关键词：上市公司，盈利质量，盈利指标，现金流量

Abstract: With the expansionary development of the Internet finance, the third party payment platform, taking Alipay as the representative, affects all aspects of people's lives, so the concept stocks of Alipay also is favored by many investors。 Listed Company's profit quality analysis is highly concerned by investors, because it more comprehensively reflects the actual operating conditions and development potential of the listed company。 Through the research and analysis of this kind of company’s earnings’ quality, it can not only provide the basic information of economic decisions for investors and creditors, but also help to regulate the order of listed companies and improve the allocation efficiency of market resource。 In this paper, it takes Talkweb information system Co。, Ltd as the research object, combining with the cash flow, analyzes from the connotation of profit quality, influencing factors, analysis method, and the index system of profitability analysis, puts forward the reasonable method of evaluation of listed company’s profit quality in order to make information users of listed company do a rational decision, promote the handler to strengthen investment and management of the capital and enhance comprehensive power of enterprises。

Keywords：Value of listed company, Earnings’ quality, Profitability indicators, Cash flow

目  录

1  引言 3

1。1  选题背景 3

1。2  研究的目的和意义 3

2  盈利质量分析概述 4

2。1  盈利质量的基本内涵 4

2。2  盈利质量分析的基本内涵 5

3  影响上市公司盈利质量的因素分析 5

3。1  企业的资产情况对盈利质量的影响 5

3。2  收入质量对盈利质量的影响 5

3。3  主营业务收入对盈利质量的影响 6

3。4  财务杠杆对盈利质量的影响 6

3。5  会计准则对盈利质量的影响 6

3。6  公司治理结构对盈利质量的影响 6

4  盈利质量分析的指标体系和评价标准 6

4。1  衡量盈利的获利性指标 7

4。2  衡量盈利的现金保障性指标 7

4。3  衡量盈利的持续稳定性指标 8