Evaluate The Quality Of Earnings In Xinjiang Tianfu Energy Company

In recent years, domestic and foreign list ing Corporation f inancial fraud cases have been brought to light, is refers to the income of poor quality, stakeholders on the earnings quality increasing degree of attention, Scholars have launched a research on earnings quality. Foreign scholars on earnings quality research, focuses on determining the concept and characteristics of earnings quality, and thus to seek the evaluation of earnings quality; domestic scholars from two angles of qualitat ive and quant itative research on earnings quality, qualit ative analysis is mostly theoretical analysis, lack of use in the actual case, the quantitat ive analysis by calculating the relevant financial the earnings quality evaluat ion index of earnings quality, but the phenomenon of accounting fraud and other data It is often seen., only rely on the financial data analysis to comprehensive evaluat ion of earnings quality, The need to introduce relevant non-financial indicators, for example, selection and applicat ion of accounting policies, the company’s own competitiveness. Therefore, this paper based on the reliability of earnings quality, persistent, stability, profitability, cash support capability and growth characteristics, related to the non-financial and f inancial finance index construction of earnings quality evaluat ion index system, then analyzes them one by one, combined the two analysis results in the comprehensive evaluat ion of the quality of corporate earnings.First of all, through literature reading and learning of earnings quality, this paper pr oposes a new method to evaluate earnings quality of financial indicators and non-financial indicators, and to determine the characteristics of earnings quality satisfaction as a measure of earnings quality standards. Secondly, based on the above theory, the company’s operating and financial situat ion investigat ion, access the relevant data, which lays the foundation for further evaluation of earnings quality. Thirdly, on the basis of the evaluation index system of earnings quality in this paper, analysis of two aspects of specific evaluation of the case company’s earnings quality from the non-financial indicators and financial indicators analysis, we can get the evaluation results. Finally, according to the above analysis the conclusions of the research, the evaluation of earnings quality of energy rich day the result is good, and puts forward the corresponding countermeasures and suggestions according to the earnings quality of the company’s existing problems. At the same time, non financial indicators and It is necessary and effective to evaluate the quality of income with financial indicators.Through the case study, it is found that the earnings quality evaluat ion to the concrete case company, combined with the financial and non f inancial index analys is c an be more comprehensive evaluation of the earnings quality, this evaluat ion method from the aspects of the quality and quant ity of income is a comprehensive measure of the earnings quality, is conducive to the future for the case company earnings quality appraisal research.