房地产上市公司盈余质量分析毕业论文.doc

毕业论文 （2010届） 房地产上市公司盈余质量分析 摘 要 上市公司的会计信息质量一直是利益相关者关注的焦点，而盈余信息作为会计信息最核心的部分，就显得更加重要了。会计盈余是企业在一定会计期间内的经营成果，它是企业决策者，投资者，政府及其他利益相关者作出决策的依据，也是一个企业经营成果评价的重要指标，会计盈余质量的好坏直接影响到相关信息使用者的利益。因此对上市公司盈余质量的评价和分析不仅是一项重大的学术问题，也是具有现实意义的。 房地产业是国民经济的晴雨表，是国民经济的重要组成部分，是推动经济的重要力量。温家宝指出：房地产业是国民经济的重要支柱产业，对于拉动钢铁、建材及家电家居用品等产业发展举足轻重，对金融业稳定和发展至关重要，对于推动居民消费结构升级、改善民生具有重要作用。关键词：Abstract Quality of accounting information of listed companies has been the focus of stakeholders.The earnings information as part of the core of accounting information becomes more important.Accounting earnings is the enterprise’s operating results in the accounting period,it is a basis of a business decision makers, investors, government and other stakeholders for decision-making. Is also an important indicator to evaluation of business results.Earnings quality directly affects the interests of information users. Therefore, evaluation and analysis of listed company earnings quality is not only a great academic issue, but also has practical significance. The real estate industry is a barometer of the national economy, Is an important part of the national economy, Is an important force to push the economy. Wen Jiabao pointed out: Real estate industry is the pillar industry of national economy,it is important to financial sector stability and development,and also has important effect to promoting the consumption structure upgrade and improve peoples livelihood. It is the real estate industry has such an important role in the national economy,So, earnings quality of the analysis of the real estate industry becomes more necessary. Based on the features of real estate industry,selected 8 indicators from thcharacteristics of earnings quality in this paper. and used factor analysis,Construction of the real estate market earnings quality analysis system. An empirical research directed at the surplus of the listed real estate companies from 2007 to 2009 for threeconsecutive years enabled us to earn the consolidate score of these