Analysis And Research On Earnings Quality Of Chinese Listed Companies

The financial crisis sweeping the globe, which makes the stock market turmoil, and it's impact on China's economy has been seen. The happiness of financial crisis has its roots, but also reflects that the users of information in the financial statements of listed companies concerning of reliability, in particular, reliability of income, have poorly understood.Firstly, this paper have an overview of the quality of earnings of listed companies to explain the concept of earnings of listed companies, the significance and the basic requirement of the listed company earnings and so on. Secondly, the factors influencing the quality of earnings of listed companies is discussed. In this article, we use the method which contains specification and case study . Also, we select the "SSE 30 Index" and "Shenzhen component index" to carry out a total of 67 stocks listed company earnings quality, empirical analysis. Finally, reasonable arrangements for internal control and auditing of accounting control; to enhance revenue management, supervising the behavior and increase punishment; to improve the transparency and integrity of information disclosure; reform is now a listed company on the delisting, and then financing requirements; to change the status of tradable, listed companies, the complete cure "financing hunger" disorders; improve external audit independence; strengthen the building of accounting standards in terms of how to improve the quality of earnings of listed companies and put forward my views and recommendations.