Research On The Earnings Quality Of The Wind Energy Plate Listing Corporation In Shanghai And Shenzhen

Along with the increasing seriousness of global warming and the urgency of the energy crisis,the countries all over the world pay more and more attention to the development of new energy companies.Current vigorously promote the reform of new energy in our country,strive to promote energy transformation and upgrading,and strive to build security,stability,diverse,clean modern energy system,introduced and enacted a series of policy to support the development of new energy enterprise,at present,our country has become the installed wind power.Policy support for new energy enterprises,especially for wind power enterprise's support,it attaches great importance to by the parties,and the development of "wind" is an important issue in the adjustment of energy structure in our country in the future.Wind plate of listed companies are the new energy plate is an important part of the listed company,in the new play a crucial role in the energy sector,as a basic condition for the sustainable development of company can earnings quality research has become the focus of scholars at home and abroad.To earnings quality as the research subject,this paper analyzed the connotation and the factors affecting the quality of earnings,build the earnings quality evaluation index system,analyzes the current development of listed companies and the wind plate for four years from 2013 to 2016 to evaluate earnings quality indicators,and 33 of the Shanghai and Shenzhen two cities wind plate listed companies in 2013,2014,2015 and 2016,the financial report data as the foundation,using the factor analysis method to the selected samples of the company's earnings quality of empirical analysis,finally,according to the analysis results and the factors influencing the quality of earnings,put forward specific measures to improve the quality of listed company profit and suggestion.