Earnings Quality Research Of Beijing SPC Environment Protection Tech Co.,Ltd.

With the rise of the capital market,listed companies have gradually become the main force to promote the economic development of our country.However,in recent years,the financial fraud of listed companies has emerged one after another.Frequent financial scandals reduce the public's confidence in the financial information disclosed by listed companies,more and more attention is paid to the quality of accounting information.As a core component of accounting information systems,earnings information is an important basis for stakeholders to make decisions.Earnings quality has gradually become the focus of attention.This paper takes Beijing SPC Environmental Protection Tech Co.,Ltd,which is representative of environmental protection industry,as the research object,applies the existing theories and research results of earnings quality at home and abroad,and combines the actual situation of the company,according to the principle of scientificity,systematic,feasibility,combination of financial indicators and non-financial indicators,based on the characteristics and influencing factors of income quality,the corresponding financial index and non-financial index are selected as the indicators of earnings quality.Compared with LK and SPICYD,which are the leading enterprises in the field of atmospheric management.Analyses and evaluate the earnings quality of Beijing SPC Environmental Protection Tech Co.,Ltd totally and synthetically.Through the analysis,it is found that the earnings quality of Beijing SPC Environmental Protection Tech Co.,Ltd.has the problems of poor cash security,poor security and provision for bad debts may be inadequate.Furthermore,the causes of the earnings quality problems are analyzed,which are mainly due to the fierce competition in the environmental protection industry,accounts receivable are growing rapidly,rapid expansion of business scale.This paper puts forward some relevant countermeasures and suggestions to improve the earnings quality of Beijing SPC Environmental Protection Tech Co.,Ltd,including focusing on core business continuously,expanding non-power fields actively,focusing on cash flow,controlling accounts receivable,controlling cost and expenses strictly,enhancing profitability,attaching importance to technological innovation,promoting the core competitiveness,broadening financing channels,increasing equity capital,etc.It is hoped that the conclusions of this paper can provide the basis for the company information users to make relevant decisions,and also be helpful to improve the earnings quality of Beijing SPC Environmental Protection Tech Co.,Ltd.