| 资产质量分析——基于我国上市公司的数据 |
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| 引用本文： | 费明群,干胜道.资产质量分析——基于我国上市公司的数据[J].财会通讯,2004(10). |
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| 作者姓名： | 费明群 干胜道 |
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| 作者单位： | 四川大学工商管理学院，四川大学工商管理学院 四川 成都 610081，四川 成都 610081 |
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| 摘 要： | 本文研究的是我国上市公司的资产质量。以K值作为衡量调整前后每股净资产的波动幅度的指标,以2000-2002年上市公司3年的样本为研究对象,分析了我国上市公司资产质量及其与盈利能力的相关问题。我们发现,K值越小,上市公司的资产质量就越好;上市公司资产质量越好,其当年的盈利能力就越好,而其未来的盈利能力却不一定好。
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| 关 键 词： | 资产质量 盈利能力 K值 |
The Analysis of Assets Quality--Based on the Data of Chinese Listed Firms |
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| Fei Mingqun Gan Shengdao.The Analysis of Assets Quality--Based on the Data of Chinese Listed Firms[J].Communication of Finance and Accounting,2004(10). |
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| Authors: | Fei Mingqun Gan Shengdao |
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| Abstract: | The paper aims to study the assets quality of Chinese listed firms. Using K as the evaluation amount of fluctuation of the pre and post net assets per share, listed firms from 2000 to 2002 as the study target, we analyse the related problems of the assets quality and the earnings ability of the listed firms. We find that the smaller the K is , the better the listed firms' assets quality is; when the assets quality is better,the current earnings is higher, while the future earnings is not sure to be higher. |
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| Keywords: | Assets quality Earnings ability K |
| 本文献已被 CNKI 等数据库收录！ |
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