ST公司摘帽后的业绩预测指标研究.pdf

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1、AbstractSince1998,ChinabegantoimplementtheST(specialtreatment)system,nearly700listedcompanieshavebeensubjectedtospecialtreatment,inwhichmany2degreeeven3degreebelthattobelisted.Inthecurrentdomesticstockmarketusheredinabullmarkethistoricalbackground,ST

2、corporation“putoffhat”and“thebelthat”becomesthetopicwhichfriedhotly,STcorporation'ssharepricevolatilityismuchhigherthanotherlistedcompanies.Inthispaper,byusingthemeanvalueanalysis,Ttest,logictestandothermethods,topredicttheSTperformanceafter“putoffha

3、t”.Thispaperattemptstoassisttheinvestorinanearlierjudgment:WhetherthecancellationofspecialtreatmentofSTcompanycanbehelpfulforthecompaniestogetridofthefinancialdifficultposition.Wediscovered“eachmanagementcashclass”and“theaccountreceivablecyclingrate”

4、,“theoverallwillbesupposedtocounttheprofit”aftertoputoffhatthefirstyearthenearlyforecastcompanyfuturetheachievement;andtheauditingopinionsofcertifiedpublicaccountantsinthethirdandfourthyearaftertheremovablecaptoshowandfutureperformancestrongcorrelati

5、on,comparedwithotherfinancialindicatorswithhysteresis.ButSTCorporations’nature(whetherforstate-ownedholding)hasnoeffectonthesuccessofSTCorporations’putoffhalt,simultaneouslytheassetsreorganizationisamethodwhichapracticaleffectivehelptorecognitionSTCo

6、rporations’successputsoffhat.Keywords：STCorporation；Performanceprediction；Financialindicators；Thenatureofthecompany；Auditopinion；AssetsreorganizationIII目录摘要..............................................................................................

7、..........................IIABSTRACT..........................................................................................................III1绪论......................................................................................................

8、.................11.1问题的提出及动机..................................................................................................................11.2研究方法及内容................................................................................................