会计收益质量的影响因素及其评价

Its Appraisement and the Influencing Factor of Accounting Profit Quality

收益是会计学的核心概念,也是投资者、债权人及其他利益相关者极为关心的信息。传统的盈利能力分析仅仅注重收益的数量分析,而忽视了收益的质量分析,因此不能准确、客观地评价企业的盈利能力。本文在分析了会计收益的质量属性及影响收益质量的因素以后,提出了收益质量的评价指标。

Profit is a key concept of accounting,and the profit information is much concerned with the investors,creditors and other related oarties.Owning to only pay attention to the profit quantity and ignire the profit quality,the traditional profitability analysis can't evaluate a company's earning ability accurately and objectively.This paper presents the appraisal index of profit quality after analyszing the profit quality attribute and the factors which affect profit quality.