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The second part of the opening report of undergraduate financial management thesis
First, the source of the topic.
It's a self-selected topic. Under the guidance of the tutor, this topic is determined by consulting the full-text database of excellent doctoral and master's dissertations in China and the full-text database of journals in China.
Second, the theoretical and practical significance of this topic.
In recent years, with the frequent occurrence of accounting fraud incidents and major stock market fraud cases in capital markets at home and abroad, the authenticity of book profits of listed companies has been questioned by people. Although some companies have made huge profits on their statements, they are in financial trouble because they are unable to repay their due debts, and eventually they cannot escape the fate of bankruptcy and liquidation. On the contrary, some low-profit enterprises even suffered a slight loss, and their book profits were not outstanding. However, because its cash flow works well, the enterprise can survive continuously. It is precisely because there is such a subtle relationship between them that this paper believes that it is of great practical significance to discuss the relationship and state distribution between enterprise book profit and cash flow. An empirical study on the correlation between accounting book profit and cash flow shows that the correlation between them is very low, and a large number of listed companies' book profits have not formed corresponding cash inflows, which leads to the emergence of both. Stagnation? Therefore, in order to explain that when evaluating the financial situation of enterprises, we should not only use some indicators reflecting the book profit of enterprises, but also consider some indicators reflecting the ability of enterprises to create cash flow.
Thirdly, the research trends of this topic at home and abroad.
Abroad, hopwood &; Mckeown( 1992) studied the time series of cash flow and earnings per share of manufacturing enterprises. They found that the time series of the two are significantly different, and the income series has stronger autocorrelation than the cash flow series. The research of Jose Manuel and Frank Gary( 1994) shows that in the process of financial analysis, cash washing and accounting profit support each other, and accounting profit information can be revised by using cash flow information. Research Bodenhorn and Dylan (1964) put forward the concept of cash profit, which is mainly reflected in the concept of net cash flow generated by business activities, and put forward the difference between cash flow and accounting profit on the basis of measurement, but did not define the formula of cash profit and made an empirical study.
In China, Cai Mengshan and Zhang Jing (2007) take 263 manufacturing companies listed in Shenzhen and Shanghai stock markets from 2000 to 2003 as the research objects. Through empirical research, it is found that there is a significant correlation between net profit and main business income and net cash flow generated by operating activities, and the influence of operating activities on net cash flow also increases with time. Che and Dai Yongxiu (2006) extracted the data of accounting income and cash flow of some listed companies in Shanghai, and found that there is a certain correlation between accounting income and operating cash flow of listed companies in China, but the correlation is not strong. Hu Hejiang (2007)H 1 made an empirical study on the correlation between book profit and cash flow of 29 listed companies in metal and nonmetal industries in China's stock market in 2004, and found that the correlation between them was very low. Third, cash flow and net profit deviate from Wang Xiao. Liu Wei (2003) studied the operating cash flow and net profit of Chinese listed companies 1998-2002, and found that the cash flow and net profit of Chinese listed companies deviated during the sample period. During this period, cash flow has been rising, while net profit is declining. Cai Weimin, Cui Xiong (20 10)2006? Taking 8 tourism listed companies in 2008/kloc-0 as samples, this paper analyzes the correlation between accounting profit and cash flow of tourism listed companies in recent years from an empirical point of view. It is found that due to the operating characteristics of tourism, its accounting profit is highly positively correlated with cash flow; There are significant differences in accounting profit and cash flow among different types of tourism listed companies.
Fourth, the main arguments and argumentation ideas
There are three sources of cash flow: cash flow from operating activities, cash flow from investment activities and cash flow from financing activities.
The cash flow generated. The main goal of this paper is to study the accounting net profit and net cash flow from operating activities of listed companies in China, mainly by combining theoretical analysis with empirical analysis. This paper uses descriptive statistical method to analyze the deviation degree of earnings per share and net cash flow per share, net profit per share and net cash flow per share generated by operating activities of 50 companies in an industry from 2008 to 20 10, and analyzes the data with the regression/linear process of statistical software SPSS, and obtains the results.
Verb (abbreviation of verb) outline of the paper
1. Introduction
Background and significance of (1) research
(2) Literature review
(3) Research ideas and methods.
2. Theoretical analysis of cash flow and accounting profit.
Theoretical Analysis of (1) Accounting Profit
(2) Theoretical analysis of cash flow.
(3) Correlation analysis
3. Research and design
(1) index selection
(2) research hypothesis
(3) Sample selection and data source
4. Empirical analysis
(1) Descriptive statistical analysis
(2) Correlation analysis
(3) Regression analysis
(4) Analyze the differences between different premises.
5. Research conclusion and prospect
(1) conclusion analysis
(2) Research prospect
Expected goal of intransitive verbs
Through the research of this topic, on the one hand, strengthen the supervision of listed companies, improve the profit quality of listed companies, and thus better enhance the competitiveness of companies. On the other hand, it is to improve one's professional knowledge level from both theory and practice, and cultivate one's ability to analyze and solve practical problems by using what one has learned reasonably.
Seven. opportunity
The whole graduation thesis writing process is divided into four stages: topic selection, completion of opening report, writing graduation thesis and thesis defense. 1, 65438+February, 2006 1 Determine the topic or direction of graduation thesis, and report it to the college for the record.
2. Complete the opening report before February 20, 2006. The opening report is written in accordance with the unified format of the college.
Before March 30, 2006, under the guidance of the tutor, draw up and improve the research plan of the thesis outline and collect reference materials; Use the research and data collection during the internship to complete the first draft of the paper. And make repeated and serious revisions according to the opinions of the instructor.
4. The graduation thesis should be finalized before May 20, 2006, and the text and related materials should be bound in a book according to the prescribed order and handed over to the instructor.
May 21-June 1 1 Prepare the thesis defense.
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