| At present,the accounting information users in the securities market have not only limited to the capacity of earnings,but also paid more attention to the quality of earnings when analyzing the operation of an enterprise.In September 2020,China clearly put forward the goals of"carbon peak" in 2030 and "carbon neutral" in 2060.As a major concept to help achieve the strategy of "the double-carbon",the new energy field has also gradually attracted widespread attention.As one of the few local listed companies in Ningxia,Yin Xing Energy has been mainly engaged in new energy power generation and new energy equipment engineering business since 2012.It is the first enterprise in Ningxia to engage in new energy power generation.During the "Fourteenth Five-Year Plan" period,Yin Xing Energy actively responded to the relevant policies of the country and Ningxia,and vigorously developed the new energy power generation business.Against this background,this paper focuses on evaluating the earnings quality of Yin Xing Energy,and tries to provide help for accounting information users who pay attention to Yin Xing Energy.On the basis of summarizing the concept and relevant theories of earnings quality,taking into account the characteristics of the new energy power generation industry in which Yin Xing Energy is located,this paper constructs a earnings quality evaluation system from five dimensions of earnings,cashability,structure,sustainability and growth on the premise of true data,and makes a horizontal and vertical comparison of earnings quality of Yin Xing Energy by using the fuzzy comprehensive evaluation method.The evaluation concludes that the earnings quality of Yin Xing Energy is not high,and suggestions include Actively expanding business scale,increasing investment in R&D capital,strengthening management of various expenses,and attaching importance to the management and training of technical talents,hoping to provide reference for the future development of Yin Xing Energy. |
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