The Research On Financial Quality Analysis Of Enterprises

On account of continuously emerged scandals on financial fraud, stakeholders have been becoming to concern about financial quality instead of the book amount. Further, government administration sections such as Ministry of Finance,China Securities Regulatory Commission(CSRC) have also be constituting a lot of correlative policies to improve financial quality of listed companies. According to those, I choose financial quality of enterprises as the research object of my dissertation, intending to enrich the research on financial quality of enterprises and benefit for stakeholders.The dissertation is divided into five sections. The first section is a preface: firstly it reviews and surveys on the related research; then it builds a new analysis system of financial quality of enterprises which divides financial quality analysis of enterprises into three aspects—operation quality analysis, investment quality analysis and financing quality analysis based on the analysis theory of financial quality,defining financial quality and the hypothesis of account information confidence and sustainable operation; finally it describes the subjects and the object of financial quality analysis of enterprises. The second section in detail researches on the analysis system of financial quality of enterprises which is divided into operation quality analysis, investment quality analysis and financing quality analysis: operation quality analysis comprises of connotation, characteristics and identifying methods of operation quality; investment quality analysis comprises of connotation, characteristics of investment quality and quality analysis of single investing asset; financing quality analysis comprises of connotation and characteristics of financing quality. Meanwhile the section also illustrates their own functions in analyzing financial quality of enterprises. The third section describes the research thought on perspective from financial quality to management activities as well as building the relationship between various aspects of financial quality and corresponding management activities based on the feasibility of applying financial quality analysis into perspective management activities. The forth section demonstrates the application of the analysis system by the way of analyzing a case. The last section summarizes up research results and research shortcomings of the dissertation.