The Board Listing Corporation Earnings Quality Research

With the development of the economy, the information of corporate earnings has increasingly been more valued by users of accounting information.But there are not widely recognized evaluation index systems to judge the earnings quality of corporate, most of the research on the quality of corporate earnings are based on ROE calculated from data in the financial statements, the main business profit margins and other indicators to reflect the earnings, there is not a unified standard evaluation indicators of the earnings quality. Especially lack of the income of the enterprise quality evaluation indexes. Some scholars have established the evaluation system,which are disconnected with the strategic target of the listing Corporation.The strategic objective of the company cannot be converted into understandable and convenient operation specific index. From the content and methods of the research, the existing research is influenced by the traditional income determining pattern and other factors,most research use the "accrual basis" as a basis for measurement.But rarely considered inflows or outflows of cash actually occurred during the reporting period. Therefore, which is largely ignored the important information embodied in cash flows. The book surplus information can not reflect the useful information comprehensively and accurately for accounting information users.So The earnings information lacking pertinence. In addition, current studies on the quality of earnings mostly based on company’s historical data, does not constitute a complete analysis and evaluation system, they are not be comprehensive. The ability to predict the future earnings of companies is also inadequate attention, which reduced the usefulness and predictive value of accounting information. Therefore, how to assess the quality of corporate earnings has become an important issue in accounting theory and practice.Based on these, this paper guided by the related theory, studies the problems of the earnings quality of listed companies, so as to further improve our country listed company earnings quality evaluation theory and method system to provide some reference.This paper systematically analyzes the factors influencing the quality of the surplus and its mechanism of action, starting from the decision-making useful concept, put forward the evaluation index system of enterprise surplus quality, build the operable quality evaluation model of enterprise surplus, and in ShenZhen main board a-share manufacturing companies in our country the actual data of117listed companies as samples for empirical testing, according to the comprehensive score of117the sort the earnings quality of listed companies, give out the analysis conclusion, and give some forword suggestions about it.