Profit Quality Analysis Of AUCMA

As the development and progress of the economy, the listed company has become the backbone of our country economy gradually. However, because of the financialfraud events, the authenticity of the financial information disclosed by the listed companies has been questioned by social persons who concerns more about the reliability of the earning- quality of the listed companies or.Home appliance industry is one of the important industries of national economy which faces the fierce competition and the harsh elimination. Currently, the economystructure of our whole country is on the process of turning into consuming one that is domestic enlarging one. Consequently, the earnings quality of the appliance business will become the lime point naturally. Therefore, this essay takes AUCMA Company as the typical industry of the appliance business, using SPSS19.0 to make an evaluation of its profits from 2010 to 2014. On the basis of analyzing on the effects on the earnings quality and on the formula about evaluation, this essay analyzes from the characters of appliance business to the other four main aspects: efficiency, effectiveness, technicality and service of profits. Primarily makes an comprehensive evaluation system for the earnings quality. At last, taking AUCMA Company as the typical industry and using the comprehensive evaluation system that built in this essay to verify its operability and applicability. Moreover, in order to testify the feasibility of this system in the appliance business, this essay also makes a comparison with the different companies in the same industries of Haier.The main conclusion is this, the evaluation system designed in this essay is not only enriching the research about the theory of the earnings quality about the listed company, but also promoting the complete disclosure of the accounting information of them, which is benefit to the management layer, medium and small investors, the investment part and the users of the all kinds of accounting information. This system is conducive to them to get a comprehensive information about the caring company and carry out the right decision respectively.