The Analyses Of Enterprises Quality Of Earnings Based On Cash Flow Statement

Accounting income is the core concept, also is important information to the investors, creditors and other stakeholders who evaluate the profitability of enterprises ,it is related to the interests of investors and other people the focus of attention. Due to the importance of information receipts, objective and reasonable evaluation of the enterprises receipts for investors, banks and other lending institutions for the right investment decisions, and to ensure the healthy and orderly securities market development play a very important role.Therefore how to reasonably evaluate the income situation appears extremely important. Cash flow is the lifeblood to the survival of the enterprises, and closely related to the enterprise management in many fields. There is no doubt that without cash flow income distribution is not only unable to carry on the assignment, moreover may affect the quality of assets, and mislead investment decisions.Chinese scholars and business receipts for the quality of research is more concentrated in business receipts quality of the evaluation and analysis of the impact of factors, also these more analysis is based on the income statement and balance sheet of the foundation. Although there are also some analysis is based on the cash-flow basis, but these general analysis focused only on individual indicators in the analysis, such as operating cash index and operating cash index not for a more comprehensive analysis. In this paper, from a cash-flow perspective to find a quality of enterprise income more comprehensive analysis.First, this theory from the point of view of the enterprise income characteristics and quality of the main influencing factors. Secondly, from the qualitative and quantitative aspects, the evaluation of the quality of enterprise income method used to analyze; Finally, Information from the start statement. Through the activities of enterprises of different cash flow and cash flow situation and the overall cash flow of the many indicators, further revealed enterprises receipts quality evaluation method and others through empirical research on the application of several indicators of theanalysis.This paper due to time and sources of information restrictions, there are still manyshortcomings and deficiencies. For instance, could not choose a suitable case to thedata for more effective empirical research. These shortcomings are the directions forimprovement.