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华侨大学硕士学位论文基于BSC、Fuzzy-AHP及PCA综合评价体系的福建省港口物流发展研究姓名：彭书渊申请学位级别：硕士专业：技术经济及管理指导教师：杨树青20090501--I200922520092(2008-2020)081.-II-2.SWOT3.(BSC)(Fuzzy-AHP)(PCA)4.BSCFuzzy-AHPPCAAbstractAtpresent,accountingtheorycircleandpracticecirclepaycloseattentiontoearningsqualitytogether.Theanalysisofearningsqualityisofgreatpracticalsignificanceforguidingtheinvestorstousethefinancialinformationreasonablytomakedecisionsandguidingthereasonablecapitalflow.Thetraditionalevaluationindicatorsoflistedcompanies’profitabilitythatbasedonearningsinformationreflectonlytheamountsofcorporation’spresentprofits,whilethequalityandtheabilitytogrowarenotembodied.Thepaperadotsnormativestudyandempiricalstudy,aswellasqualitativestudyandquantitativestudy.Firstly,thepapermakesqualitativestudyonthebasieconnotation,thecoreelementsofeamingsqualityandtheinfluencingfactorsofearningsquailty.Secondly,thepaperchoosesfinancialindexesassymbolicrepresentationofthefivecoreelementsofearningsqualityincludesprofitability,continuance,cash-ensurenceofearningsandsecurityanalysisandsetsupthecomprehensiveappraisalsystemtobetterevaluateearning’squality.Then,authoradoptsfactoranalysissoastogettheearningsqualityscore(EQS).Inthelastofthispaper,380listedcompaniesofmanufacturingindustryinShanghaiStockMarketandShenzhenStockMarketarechosenasthesampletocarryonthepositiveresearchthatusesthesoftwareofSPSS13.0oncomprehensiveappraisalmodelofearningsquality.Theevaluationstandardofearningsqualityinthispaperisdefinedtobe“thelistedcompanies’earningsabilityandcash-flowinsurancenowandinthefuture.”Thepaperempiricallyconcludesthatthehigherearingsqualityscoreis,thebetterearningsabilityandcash-flowinsuranceis.Thusthescientificnatureandfeasibilityofthisvalutionmethodareverified.KeyWordslistedcompany,earningsquality,appraisalsystem,factoranalysis2009BSCFuzzy-AHPPCA--111.11.8km11km98514601.1.1(1)1-2-20082561617.8%GDP58.1%[1](2)(3)2006958[1]2008[EB/OL].:(4)GDPGDP10%13%3%30001.1.22009224200810823.1113.0%3828.0420.1%13.6%848.3213.9%291.40735.4411.6%1-4-2327.269.6%2.7414.8%78949.9%742.52TEU8.2%[2]GDP53.48%2010()31200TEU1.1.3[2]2008[EB/OL].()2009BSCFuzzy-AHPPCA--590200420072009561.1.460400054%100125010013451/41-21-6-1-2()1.220(ChaunceyB.Baker)1905Logistics[3]2080(Logistics)(PortLogistics/HarborLogistics)11)[3]JamesC.Johnson,DonaldF.Wood.ContemporaryLogistics(4thEdition).MacmillanPublishingCompany,1990:6.2009BSCFuzzy-AHPPCA--7ZhuangXueyongTheresearchofmodernharborlogisticseconomy2080(2001)[4][5][6][7][8][9][10]20(2002)[11],[12][13][14]2)[15]3)[4].[J].,2001.2:291-295.[5].[J].,2001,(12):30-31.[6].[J].,2004.6:30-31.[7].[J].,2004.5:8-11.[8].[J].,2002.2:38-39.[9].[J].,2002,2:36-37.[10].:[J].,2003,(5):1-6.[11].[J].,2002.4:40-41.[12],.[J].,2001,(84):38-40.[13].[J].,2004,(3):28-30.[14].[J]..2001.6:6-7.[15].[D]..2006.3.1-8-[16]4)[17][18][19][20][21][22]5)80[23][24]AHP_[25]BSC[26][27][16],,.[J].,2003.3:7-11.[17],.[J].,2006.7,(28):15-16.[18],,.[M].,2005.4.[19],,.[J].,2007.6(3):5-7.[20],.[J].,2004.3:16-20.[21],.[J].,2005.6:91-94.[22],.[J].,2007.2:3-6.[23],.[J].,2007,(1):114-115.[24],.[J].,2004,(5):40-41.[25],.AHP[J],2006.9,(3):7-9.[26].BSC[J].,2005.12:116-117.[27].[J].,2005,(5):32-33.2009BSCFuzzy-AHPPCA--9[28][29][30][31][32]2[33][34][35][36]SWOT[37]SWOT[38][39][40][41][28],.[J].,2003.12,(4):54-56.[29],.[J].,2003.12:29-32.[30].[D].,2006,4.[31].[D].,2002,7.[32],,.[J].,2005,(5):23-25.[33].[J].,2004,6:8-10.[34].[J].,2005.8:1-3.[35].[J].,2005.12:16-19.[36].[J].,2005,11:204-205.[37],.SWOT[J].,2007.2,(5):5-8.[38].[J].,2004.10:32-33.[39],,.[J].,2005,(9):32-34.[40].[J].,2005.1:45-46.[41].[J].,2005.2:47-48.1-10-320103[42][43][44]4[45][46][47]SWOT[48][49][42].[J].,2007.5,(3):249-253.[43],.[J].,2005,(5):62-64.[44].[J].,2005.11:47-48.[45][J].,2005,(1):38-41.[46].[J].,1999,(4):1-3.[47],.[J].,2007.6,(6):7-10.[48].[J],2007.7(7):21-23.[49],.[J].,2006.10:36-39.2009BSCFuzzy-AHPPCA--11[50][51][52][53][54][55][56][57][58][59][60][50],.[J].,2007,(2):7-10.[51].[J].,2005.6:33-34.[52].[J].,2005,(12):31-33.[53].[J].,2007.1,(1):112-114.[54].[D]..2003.3.[55].[J].,2006,(3):58-60.[56].[J].,2007,(6):16-19.[57].[J].,2003,(1):29-30.[58],.[J].,2005,(4):78-80.[59].[J].,2004.12:31-33.[60].[J].,2005,(9):21-23.1-12-1.31.3.115-10LycosHotBotYahoo(CNKI)(1994-2008)231.3.2SWOTSWOT2009BSCFuzzy-AHPPCA--131-2SWOTAHPPCA1-21-14-1.3.32009BSCFuzzy-AHPPCA--1522.12.1.1(PhysicalDistribution)PhysicalDistribution()Distribution1921ArchW.Shaw(SomeProbleminMarketDistribution)MarketDistribution1935(PhysicalDistribution)1964PDPD19652.1.2(Logistics)(LogisticsManagement),(LogisticsEngineering)(LogisticsManagement)(LogisticsofDistribution)(BusinessLogistics)5070PhysicalDistribution1986(N.C.P.D.MNationalCouncilofPhysicalDistributionManagement)C.L.MTheCouncilofLogistic