Research On The Evaluation Of Earnings Quality Of Listed Companies

With the development of market economy in our country, enterprise financial report information is more and more important,particularly in the capital market. The investors use it to evaluate the listed company's financial condition and operating result. Generally, financial report information reflects many kinds of information about the enterprises. Earning quality is one of the most important information the investors care about. Therefore,a deep research on the financial report information and find the useful Evaluating System has its necessity to evaluate the listed company's earning quality.Earings management is an important topic in modern financial accounting. In China, earnings management has become more and more universal in listed companies with development of securities market. It has drawn much attention of academe in recent years. The question whether earings management exists in our country's listed companies, what is earnings management and what attitude on earings management, not yet become complete theory. In practice, interest groups also pay great attention to earings management. Therefore, an in-depth research on earings management behavior in our country's listed companies, is urgent need to study finacial accounting theory and standard securities market.Firstly, this paper studies the basic theory of the earing quality. Based on the qualitative charaeteristics of accounting information, the influence factors of earing quality is analyized qualitatively.Secondly, the paper analyses the present evaluating system of earning quality. The weakness and the innovation of the system are discussed, respectively. From the defination of earning quality by the researchers, it is found that the earning quality of our listed companies pay more attention to earning capability. Also, it shows that there are several weakness of earning stability and growth. Based on the deep research on the earning quality of listed companies, external environment and inherent motivations of earning's management are comprehensively analyzed. External enviroment create the necessary conditions, and self benefits excit the inherent motivations.Finaly, the method of evaluation model construction of listed companies'earnings quality is discussed. And the analysis of the author's company is taken.