上市公司盈利质量评价

Evaluation to the Earnings Quality of the Listed Cooperation

研究资本市场,上市公司的盈利问题一直很敏感,因为它关系到投资者、债权人和其他利益关系人。因此,如何合理评价公司的盈利能力及其质量情况就显得十分重要。从盈利的持续性、现金流保障程度、信息的真实可靠性三个方面界定上市公司盈利质量的高低,从而为利益相关人士评价盈利质量,减少投资决策的不确定性提供参考。

Earnings of the listed cooperations in capital market is very sensitive, for it has coherences with investers, ,creditors and other stakeholders, so there is great significance to rationally evaluate the earning quality conditions of the listed cooprations. This article employs the description method to evaluate the quality of earnings from the persistence, cash flow and reality, hopes to provide an analysis for the invest decision - making of stakeholders,to decrease the uncertainty of the investment.