發(fā)布時(shí)間：2018-03-25 10:46

  本文選題：互聯(lián)網(wǎng)金融上市公司　切入點(diǎn)：盈余質(zhì)量　出處：《中原工學(xué)院》2017年碩士論文

【摘要】：伴隨著我國互聯(lián)網(wǎng)技術(shù)的發(fā)展,各大網(wǎng)絡(luò)交易平臺(tái)紛紛涌現(xiàn),互聯(lián)網(wǎng)技術(shù)的應(yīng)用慢慢滲透到了金融領(lǐng)域,二者完美的融合,使得互聯(lián)網(wǎng)金融應(yīng)運(yùn)而生。近年來,由于互聯(lián)網(wǎng)金融在我國的發(fā)展速度很快,導(dǎo)致相關(guān)的行業(yè)準(zhǔn)則、法律法規(guī)、管理機(jī)制等不完善,該行業(yè)面臨的風(fēng)險(xiǎn)很大。企業(yè)盈余質(zhì)量的高低一直是投資者關(guān)注的焦點(diǎn),但是,目前專門用于評(píng)價(jià)互聯(lián)網(wǎng)金融企業(yè)盈余質(zhì)量的體系并不完善,許多學(xué)者在構(gòu)建盈余質(zhì)量評(píng)價(jià)體系時(shí),并沒有把相關(guān)的非財(cái)務(wù)指標(biāo)考慮在內(nèi),這樣的評(píng)價(jià)是片面的,因?yàn)榻?jīng)濟(jì)環(huán)境、政治環(huán)境、法律環(huán)境、行業(yè)特征等非財(cái)務(wù)指標(biāo)對(duì)企業(yè)盈余質(zhì)量的影響是不容忽視的,因此,本文在構(gòu)建評(píng)價(jià)模型時(shí),分別考慮了財(cái)務(wù)指標(biāo)和非財(cái)務(wù)指標(biāo)的影響,并將二者結(jié)合起來,綜合評(píng)價(jià)我國互聯(lián)網(wǎng)金融上市公司的盈余質(zhì)量。本文以互聯(lián)網(wǎng)金融概念板塊中的122家上市公司作為研究對(duì)象,通過搜集、閱讀、整理大量的文獻(xiàn)資料,總結(jié)已有的研究成果,初步獲得了盈余質(zhì)量的影響因素,并通過分析我國互聯(lián)網(wǎng)金融上市公司的經(jīng)營環(huán)境、業(yè)務(wù)特征,得到了影響其盈余質(zhì)量的因素,由此確定了本文的評(píng)價(jià)指標(biāo)體系。并將這些指標(biāo)劃區(qū)分為財(cái)務(wù)指標(biāo)(定量指標(biāo))和非財(cái)務(wù)指標(biāo)(定性指標(biāo)),分別運(yùn)用主成分分析法和層次分析法對(duì)這些指標(biāo)進(jìn)行處理,得到財(cái)務(wù)指標(biāo)評(píng)價(jià)模型和非財(cái)務(wù)指標(biāo)評(píng)價(jià)模型,并對(duì)結(jié)果進(jìn)行評(píng)價(jià)和分析。研究結(jié)果表明,目前我國互聯(lián)網(wǎng)金融上市公司的盈余質(zhì)量并不高,其盈余質(zhì)量不高的原因,具體包括風(fēng)險(xiǎn)控制系統(tǒng)很不完善,專業(yè)人才缺乏,相關(guān)法律法規(guī)缺失,經(jīng)濟(jì)環(huán)境欠佳等。尤其是風(fēng)險(xiǎn)控制能力比較弱,其對(duì)互聯(lián)網(wǎng)金融上市公司盈余質(zhì)量產(chǎn)生的影響最大,互聯(lián)網(wǎng)金融行業(yè)面臨的風(fēng)險(xiǎn)復(fù)雜多樣,主要包括財(cái)務(wù)風(fēng)險(xiǎn)、法律風(fēng)險(xiǎn)以及技術(shù)性風(fēng)險(xiǎn)等,但是大部分公司都不能準(zhǔn)確識(shí)別出并有效控制這些風(fēng)險(xiǎn),某些企業(yè)甚至沒有風(fēng)險(xiǎn)意識(shí)。為了規(guī)范互聯(lián)網(wǎng)金融行業(yè)的發(fā)展,使廣大投資者能夠獲得更加可靠的會(huì)計(jì)信息,保護(hù)廣大投資者的利益,根據(jù)本文得出的結(jié)果和分析,針對(duì)如何提高我國互聯(lián)網(wǎng)金融上市公司的盈余質(zhì)量提出了五條建議,分別是優(yōu)化風(fēng)險(xiǎn)控制系統(tǒng)、儲(chǔ)備專業(yè)人才、完善治理結(jié)構(gòu)、注重現(xiàn)金流量、加強(qiáng)法制監(jiān)督。通過本次研究,有利于提高我國互聯(lián)網(wǎng)金融上市公司的盈余質(zhì)量,進(jìn)而促進(jìn)我國互聯(lián)網(wǎng)金融行業(yè)健康有序地發(fā)展。
[Abstract]:With the development of Internet technology in our country, various network trading platforms have emerged one after another. The application of Internet technology has gradually penetrated into the financial field. The perfect integration of the two technologies makes Internet finance emerge as the times require. Due to the rapid development of Internet finance in China, which leads to the imperfection of relevant industry standards, laws and regulations, management mechanism and so on, this industry faces great risks. The quality of enterprise earnings has always been the focus of investors' attention, but, At present, the system specifically used to evaluate the earnings quality of Internet financial enterprises is not perfect. Many scholars did not take relevant non-financial indicators into account when constructing the earnings quality evaluation system. Such an evaluation is one-sided. Because the influence of non-financial indicators such as economic environment, political environment, legal environment, industry characteristics on the earnings quality of enterprises can not be ignored, this paper considers the influence of financial index and non-financial index respectively when constructing the evaluation model. This paper takes 122 listed companies in the concept of Internet finance as the research object, through collecting, reading, sorting out a large number of documents. This paper summarizes the existing research results, obtains the influencing factors of earnings quality, and obtains the factors that affect the earnings quality by analyzing the operating environment and business characteristics of Chinese Internet financial listed companies. Therefore, the evaluation index system of this paper is determined, and these indexes are divided into financial index (quantitative index) and non-financial index (qualitative index), which are treated by principal component analysis (PCA) and analytic hierarchy process (AHP), respectively. The financial index evaluation model and the non-financial index evaluation model are obtained, and the results are evaluated and analyzed. The results show that the earnings quality of China's Internet financial listed companies is not high, and the reasons for the earnings quality are not high. Including the imperfect risk control system, the lack of professional personnel, the lack of relevant laws and regulations, the poor economic environment, etc. Especially, the risk control ability is relatively weak, which has the greatest impact on the earnings quality of Internet financial listed companies. The risks faced by the Internet financial industry are complex and diverse, including financial risks, legal risks and technical risks. However, most companies cannot accurately identify and effectively control these risks. Some enterprises do not even have risk consciousness. In order to standardize the development of the Internet financial industry, to enable the majority of investors to obtain more reliable accounting information and to protect the interests of the vast number of investors, according to the results and analysis obtained in this paper, This paper puts forward five suggestions on how to improve the earnings quality of China's Internet financial listed companies. They are optimizing the risk control system, reserving professional talents, perfecting the governance structure, paying attention to cash flow and strengthening the supervision of the legal system. It is beneficial to improve the earnings quality of the listed companies of Internet finance in China, and then promote the healthy and orderly development of the Internet finance industry in China.
【學(xué)位授予單位】：中原工學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F724.6;F832;F830.42

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