上市公司财务质量评价指标体系研究

内 容 摘 要

随着市场经济的发展，我国证券市场规模不断扩大，上市公司数量也在大规模地增加。但由于现有上市公司财务质量评价指标体系存在信用度不高，定性指标作用微弱，评价具有滞后性和短视性等弊端，严重阻碍了我国证券市场的进一步发展。因此，要在上市公司财务质量评价指标体系中引入社会满意度评价指标，诚信度评价指标，社会监督力度评价指标，资产质量管理评价指标，财务可持续增长评价指标等，进一步健全和完善我国上市公司财务质量评价指标体系。从而用全面、科学的上市公司财务质量评价体系引导投资者理性投资，促进企业管理者规范经营，保证上市公司健康、有序地发展。

关键词：上市公司   财务质量   评价指标体系   可持续增长
Study on Evaluation Indicators System of
China’s Listed Company

Abstract

Along with the development of the market economic, securities markets are constantly expanding in scale. The quantities of listed companies have also massively increased. The original evaluation indicators system of listed company there is not high degree of credibility, the weak qualitative indicators, evaluation is lagging and problems such as nearsightedness and so on, they will be seriously obstacle to further development of securities markets. So that, we should be added with the introduction of multi-evaluation index, integrity evaluation, supervision evaluation indicators, asset quality management evaluation, finance sustained growth rate, and so on, to further strengthen and improve our evaluation indicators system of listed companies, Thereby applying a comprehensive, scientific listed company's evaluation indicators system to guide investors to rational investment, It can guarantee the listed companies developed healthy and orderly.

Key words：listed company   the financial quality   evaluation indicators system   sustainable growth

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