The Research On Earnings Quality In The Listed Corporation

How the operating position of an enterprise is, and how well the enterprise performs in financial terms, are always the primary issues that the investors, creditors and other user of financial information of the enterprises are concerned with. For a long time, accounting earnings is used as a measurement of financial performance in accounting. Presenting, many corporations' accounting earnings have certain qualitative problem, even some are fake .The phenomenon is disturbing the development of stock market in china, and degrading the function of securities market that can eliminate the bastard and support the excellent.For the phenomenon mentioned, following the primary concept and connote and earnings quality, this article analysis the factors influencing corporations' earnings quality, then advise the character and evaluation system of earning quality. In the end, some suggested solutions are offered for the problem.The theme firstly summarize the quality character of enterprises profit and give the measurement system of all characters, In additional, the writer use the mathematical tools that include principal component and factor methods to give the weight of all index and decreasing the subjectivity of quality evaluation.In view of theory, the research of earnings quality can further the full disclosure of company information, and promote the relevance in accounting information. Otherwise, the content of financial analysis can, to some extent, be pioneered and deepened. In view of practice, by the evaluation of earnings quality, supervisor and administration can be offered certain reference to science decision. Furthermore, certain reference can be pointed out to some investors for decision about investment.