Research On Earnings Quality Evaluation Of Internet Financial Listed Companies

Along with the development of Internet technology,the Internet trading platforms have emerged,the application of Internet technology gradually penetrated into the financial sector,the perfect fusion of the two,the Internet banking emerged.In recent years,due to the Internet Finance in China's development is very fast,leading to the relevant industry standards,laws and regulations,management the mechanism is not perfect,the industry is facing a great risk.The enterprise earnings quality has been the focus of investor attention but is currently devoted to the evaluation of Internet banking enterprise earnings quality system is not perfect,many scholars in the construction of earnings quality evaluation system,and not to the non property related Financial index into account,this evaluation is one-sided,because the economic environment,political environment,legal environment,industry characteristics,influence of non financial indicators on corporate earnings quality can not be ignored,so this paper constructed the evaluation model,which considers the effect of financial and non-financial indicators,combine the two earnings quality,comprehensive evaluation of the Internet financial listed companies.In this paper,122 listed companies in the concept of the Internet in the financial sector as the research object,by collecting,reading,finishing a large number of literature,the summary of the existing research results,we obtained the influencing factors of earnings quality,and through the analysis of China's Internet Financial Listed Companies in the business environment,business characteristics,the factors affecting the quality of earnings in this paper,the evaluation index system is determined.And these indicators will be divided into regional financial indicators(quantitative indicators)and non-financial indicators(qualitative index),respectively,using principal component analysis and analytic hierarchy process the index method,get the evaluation model of financial indicators and non-financial The index evaluation model,and to evaluate and analyze the results.The results show that the earnings quality of China's Internet financial listed companies is not high,the earnings quality is not high,including the wind control system is not perfect,the lack of professionals,lack of relevant laws and regulations,the economic environment is poor.Especially the risk control the ability is relatively weak,its impact on the earnings quality of listed companies the biggest Internet financial risks,the Internet financial industry is complicated,including the financial risk,legal risk and technical risk,but most companies are unable to accurately identify and effectively control these risks,some enterprises Even without the risk consciousness.In order to regulate the development of Internet financial industry,so that the investors can obtain more reliable accounting information,protect the interests of investors,according to the results and Analysis on how to improve the earnings quality of China's Internet financial listed companies put forward five proposals,including optimizing the risk control system,reserve professional personnel,improve the governance structure,pay attention to cash flow,strengthen the legal supervision.Through this study,can improve the quality of earnings of Internet financial listed companies,and promote the healthy development of Internet financial industry.