会计盈余可持续性研究

Study on the Sustainability of the Accounting Surplus

在上市公司公开披露的众多财务信息中,投资者最为关注的财务指标大都与会计盈余密切相关。分析了研究会计盈余可持续性的意义,介绍了会计盈余可持续性的分类和计量方法,并探讨了会计盈余可持续性的影响因素。

Among numerous financial information revealed openly by the listed companies, most of the financial indexes that the investors pay the greatest attention to are close with the accounting surplus. This paper studies on the significance of the sustainability of the accounting surplus, introduces the methods for classifying and measuring the sustainability of the accounting surplus, and probes into the factors influencing the sustainability of the accounting surplus.