The STREEC Financial Quality Research Of Ports Listed Companies

Port as a national strategic resources, participate in international competition of a country, the development of national economy, to carry out international trade activities have very important significance. The macro economic growth is slowing, transportation and logistics sector excess capacity, the influence of port production and operation situation is not optimistic. Especially for the port of listed companies, facing the economic situation is more serious, more intense competition in the market. To enhance the port competitiveness of listed companies, obtain the priority of sustainable development become the port listed companies. For port listed companies, the market performance, also is the price of a stock, it is very important, is not only decided the port listed companies can achieve sustainable development, the important factors that also influence the port listed companies in domestic and international competitive position of the point. Based on listed companies on a regular basis to the company information and financial information to the public the characteristics of the public, financial quality has become the important factors that affect stock prices. In short, financial and monetary quantification of quality is the company competitive strength. Therefore, optimize the financial quality, various factors affecting the quality of financial, to promote port economic efficiency of listed companies, strengthen the port competitiveness of listed companies is of great significance.Therefore, this paper studies the port listed companies financial quality present situation in our country, set up the earnings per share as the core, to a business net cash flow per share, return on sales, total assets turnover ratio, return on equity and property rights based on the financial quality analysis system, from six financial ratios, the Angle of six accounting elements port listed companies in China2008-2012over the past five years the quality of financial evaluation, put forward countermeasures improve port at present financial status of listed companies in China.