The Earnings Quality Evaluation Research

With the continuous development of the securities market, The number of listed company unceasingly increasing,And some financial scandal phenomena appear constantly.Some companies in order to obtain bank or other credit loans,to get listed,to raise more capital be from the stock market, or to escape the tax purposes, through all sorts of means to whitewash financial statements,make the enterprise accounting profits of the level they want.lt seriously hurt investors and creditors of economic benefit,so when some investors analysis the enterprise accounting profit, not only stay in the enterprise of the book reflects the accounting profit, but to take a more cautious attitude,to analyze the quality of enterprise accounting profit,if the enterprise accounting profit can can reflect the true objective of enterprise financial position, operating results and cash flows.The enterprise accounting profit quality is good.This paper is the combination of the qualitative and quantitative research methods to study the earnings quality evaluation. Firstly it introduces the earnings quality assessment of current research at home and abroad, and points out the present accounting profit in the evaluation of the quality level.Secondly, this paper introduces the basic connotation of the earnings quality, points out the relationship among the earnings quality,profit ability and the quality of accounting information,points out the influence factors on the quality of the accounting profits, and has drawn out the earnings of the core factor of quality. Again, Again, through the telling of the above points out that the earnings quality evaluation of the existence of the problem.Mainly includes two aspects:one is the earnings quality evaluation index,the other is a quality evaluation system existing problems.At last, according to the above questions, take a series of measures, including evaluation system in solving problems.firstly,to quantify the difficulty authenticity of the earnings of the index,and points out the earnings quality of the authenticity of the identification signal.Then the qualitative analysis of the other four core index quantitative analysis.First, single evaluation index system was introduced.Then constructed the earnings quality evaluation index, and the use of the city of shenzhen two electrical machinery and equipment manufacturing financial data carried on the real diagnosis analysis and instance, to measure the earnings quality.The main conclusions:A listed company is mainly affected by the quality of the earnings of governance structure of a company, surplus management and external environment factors.it is the public company accounting profit the core of quality are the major factors of the earnings of authenticity, accounting profit persistence, accounting profit is sex, the earnings of the growth and profitability.This paper use the five core factors of comprehensive evaluation to determine the public company accounting earnings quality.Three is that comprehensive evaluation system is better than single evaluation index system to reflect the listed company of the earnings quality, this article construct comprehensive evaluation index, And for this standard,the greater the index rank,the higher earnings of the quality,and providing investors with the more reliable information.