摘要:隨著市場(chǎng)經(jīng)濟(jì)的蓬勃發(fā)展，會(huì)計(jì)盈余數(shù)據(jù)的真實(shí)性和可靠性受到了很大的質(zhì)疑，如何評(píng)價(jià)公司的盈余質(zhì)量成為當(dāng)今經(jīng)濟(jì)社會(huì)十分重要和迫切的問(wèn)題。本文在對(duì)盈余質(zhì)量的國(guó)內(nèi)外文獻(xiàn)綜述之后，對(duì)盈余質(zhì)量的概念進(jìn)行界定，之后針對(duì)食品行業(yè)42家上市公司的9項(xiàng)經(jīng)濟(jì)指標(biāo)，兼顧持續(xù)成長(zhǎng)性，現(xiàn)金保障性，安全穩(wěn)定性三大特征，設(shè)計(jì)了江蘇維維股份公司綜合評(píng)價(jià)分析模型。運(yùn)用spss軟件，輸入相關(guān)指標(biāo)數(shù)值，通過(guò)指標(biāo)數(shù)據(jù)的一致性驗(yàn)證之后，得出本文可以利用因子分析法進(jìn)行研究，利用因子分析對(duì)維維集團(tuán)盈余質(zhì)量進(jìn)行綜合評(píng)價(jià)，得到維維集團(tuán)盈余質(zhì)量在行業(yè)42家企業(yè)中排名34，處于行業(yè)平均以下水平。文章選擇行業(yè)內(nèi)盈余質(zhì)量水平最高的百潤(rùn)股份公司、食品行業(yè)平均水平與維維集團(tuán)進(jìn)行單項(xiàng)指標(biāo)進(jìn)行詳細(xì)具體分析，發(fā)現(xiàn)維維集團(tuán)低盈余質(zhì)量的成因，分別是主營(yíng)業(yè)務(wù)成長(zhǎng)能力不強(qiáng)、現(xiàn)金償債能力低和資產(chǎn)負(fù)債率高這三個(gè)主要問(wèn)題，針對(duì)這三個(gè)問(wèn)題，提出了要拓寬產(chǎn)品市場(chǎng)、提高銷售利潤(rùn)，降低負(fù)債額的對(duì)策。

關(guān)鍵詞：盈余質(zhì)量；指標(biāo)選?。灰蜃臃治?；維維股份

Abstract:With the rapid development of market economy,The authenticity and reliability of the accounting surplus data did a lot of questions ,How to evaluate the company's earnings quality has became the very important and urgent problems of today's economic society .After the literature review of the international’s earnings quality domestic,define  the concept of earnings quality, then, focus on the 42 food industry economic listed companies ‘s 9 indicators , taking into account the three characteristics-sustained growth of the cash security, safety and stability the three characteristics, design the V V Food & Beverage Co.,ltd comprehensive evaluation and analysis model, ues the SPSS software, enter the relevant values of the indicator datas ,through the verify the consistency of the indicator datas, factor analysis can be used for research.Using factor analysis to comprehensive evaluation of VV Food & Beverage Co.,ltd,The earnings quality of it in the 42 companies ranked 34,Under the industry average level.Then, this paper choose the highest comprehensive scores’s company-Bairun company ,the industry average level and V V Food & Beverage Co.,ltd , then conduct an detailed analysis, find the reasons for the low earnings quality, Respectively is main business growth ability is not strong,cash solvency low and the high rate of assets and liabilities. In order to solve the three problems, put forward to want to expand the product market, improve sales profit and reduce the debt.

Keywords Earning Quality  Factor Analysis  Industry Analysis

　　　盈余質(zhì)量又叫收益質(zhì)量或是盈利能力，表現(xiàn)一個(gè)企業(yè)賺取利潤(rùn)的能力，即在一個(gè)會(huì)計(jì)期間內(nèi)企業(yè)獲得利潤(rùn)在數(shù)額上的高低。投資者往往可以通過(guò)企業(yè)歷史的盈余信息中，推測(cè)出該企業(yè)在未來(lái)的發(fā)展情況，同樣，對(duì)于債權(quán)人，該公司的盈余信息，及時(shí)地了解到公司的財(cái)務(wù)發(fā)展?fàn)顩r也是非常重要的。因此，無(wú)論是投資者還是債權(quán)人都認(rèn)為及時(shí)準(zhǔn)確地了解公司的盈余狀況十分必要。但是對(duì)盈余的分析和研究不能僅僅從絕對(duì)數(shù)量方面出發(fā)，我們還必須從更深層次角度對(duì)盈余的真實(shí)性、現(xiàn)金保障能力、持續(xù)性、安全性等方面進(jìn)行研究。

　　　近年來(lái)，國(guó)內(nèi)外頻頻發(fā)生的一系列重大的財(cái)務(wù)虛假案件，讓現(xiàn)今人們對(duì)盈余質(zhì)量的關(guān)注和研究越發(fā)顯得迫切。例如國(guó)際中作為很多教材的安然事件、國(guó)內(nèi)轟動(dòng)一時(shí)的銀廣夏事件，以及后來(lái)的五糧液事件等等。其巨大的造假數(shù)額，在經(jīng)濟(jì)領(lǐng)域中造成的嚴(yán)重的影響讓眾多投資者不敢再輕易大筆投資。然而，提供給決策者真實(shí)有用的會(huì)計(jì)信息就要通過(guò)企業(yè)的盈余質(zhì)量來(lái)體現(xiàn)，因此，對(duì)于盈余質(zhì)量的探討和研究就顯得十分必要。