会计准则变迁背景下农业上市公司利润质量分析

会计准则变迁背景下农业上市公司利润质量分析(11800字)
摘  要：2007年上市公司开始实行新会计准则，它的制定理念，会计目标，计量属性等发生了变化。利润作为企业经营业绩的一个产品，进行利润质量分析对引导资本流动和资源配置，投资者的投资决策，稳定资本市场，提高公众投资者对会计行业的信心等都有着重要意义，它进一步发展了会计理论，完善了财务分析体系。
本文在对国内外研究文献进行分析后，结合新企业会计准则，以我国农林牧渔行业上市公司为样本，基于财务报表，设计能分析利润质量特征的指标，即利润的资产增值能力和管理质量，盈利水平，以及获利的持续性。采用因子分析法，演示该利润质量分析的实践运用，分析其对利润质量分析的影响。
关键词：新会计准则；农业上市公司；利润质量；因子分析法

The Analysis of Profits Quality under the Context of Accounting Standards about Agricultural Listed Companies
Abstract：Since 2007, quoted company have started use new accounting standard, which has been changed in ideal, accounting target, and measurement attributes. It is very important that profit to be the corporation’s product, which has analysed the profit influence capital flows and resource allocation; investors’ decision; stabilize the capital market and increase confidence of public investors. Additionally, the new accounting standard has developed accounting method, and completed the finance systems.
This article has analysed domestic and international research, then combined new corporation accounting standard; also depends on Chinese agriculture, basic on finance report; design the analyses of the quality of accounting index, which is the ability of increase profit, management quality, the ability of payoff, and the constancy of payoff. The factor analyses have been used also showed the practice of profit quality and analysed the influence of profit quality.
Key words: The new accounting standards; Agriculture listed company; Profit quality; Factor analysis methods

研究方法
本文运用SPSS软件的因子分析法和Excel软件进行数据的分析和处理，计算出代表农业类上市公司的利润质量综合评价指标，这是一种用客观赋权来对多指标进行综合评价的方法：综合评价时所用的权数都是从数学统计分析中生成的，提取主因子后，根据各个主因子的方差贡献率确定指标权重，比较客观。通过对变量的相关系数矩阵的分析，在尽可能不损失信息或者少损失信息的情况下，将多个变量减少为少数几个主要因子，这几个因子能够高度反映财务数据的信息，这样，既减少了变量的个数，又可以再现原始变量与因子之间的相关关系。