Earnings Quality Evaluation System Of Listed Companies Based On The Concept Of Harmony

Earnings information is the most important accounting information, the most comprehensive, investors are most concerned about the messages, the number of investors not only care about profits and more concerned about the quality of earnings. In the capital market, investors use financial reporting information to evaluate the major listed company's financial position and operating results. The profitability of the establishment of a comprehensive quality assessment system and the model, the listed company's financial reporting information to evaluate the quality of listed companies has become a profitable investment of the investors and the whole objective development of capital market needs. However, the current system of corporate performance report did not attach adequate importance to the quality of earnings. In today's society as the theme to a situation, make a profit Harmony Quality Evaluation System brings a new meaning. Harmony is included with the harmony between man and nature, and interpersonal harmony and the harmony between man and their own, including the coordinated development of the concept of balanced development. The concept of harmony into the quality of corporate earnings quality evaluation system which prompted the construction of earnings quality evaluation system is more comprehensive.This normative research and empirical analysis using a combination of methods, based on the concept of harmony, of the theory as a starting point the quality of earnings, earnings quality characteristics presented starting from the building listed company quality comprehensive index evaluation system. The quality of listed companies, including the profitability of earnings, capital structure, growth capacity, income is capacity, and social responsibility in five key quality attributes of financial indicators. Using factor analysis of indicators of empowerment, which are listed company quality comprehensive evaluation index EQI.The first chapter introduces the topics of the background and significance. The second chapter of our existing enterprise performance evaluation system are discussed and evaluated. The third chapter describes the establishment of evaluation system is based on earnings related to the basic theory. The fourth chapter discusses the establishment of evaluation system is based on the principles and indicators for the quality of corporate earnings Evaluation System. Select Chapter 34 China Shanghai Stock Exchange listed companies in the transport industry, according to its annual report for 2007-2009 calculated from data in the corresponding index data and build models, using factor analysis of their empirical research. The empirical results show that the comprehensive evaluation index of listed companies with higher scores, and its profitability, capital structure, ability to grow better, and received its present capacity, social responsibility performance is also good. Verify the profitability of listed companies constructed Quality Evaluation System for the effective and scientific. Chapter VI is the conclusion and recommendations to improve the quality of corporate earnings, companies not only to enhance the core competitiveness, but also social responsibility.This innovation is: First, the concept as a theoretical guide to building a harmonious system, and the second is the introduction of social responsibility in the system of indicators and other indicators, the establishment of a more comprehensive evaluation system of quality earnings.