我国环保产业上市公司盈余质量研究

Earning Quality Analysis on Environmental Protection Listed Company

上市公司盈余质量逐渐成为国内外利益相关者共同关注的焦点之一。盈余质量无法保证,直接导致信息使用者作出错误决策,造成严重后果。以环保产业上市公司为研究对象,对盈余质量含义、特性以及相关理论进行阐述,并根据环保行业特点和成本效益、实用性、合理性原则构建指标分析体系,一方面从整体上区分出环保产业上市公司盈余质量,另一方面,分析出盈余质量的主要影响因素。并对环保产业上市公司自身、投资者和监管部门三方提出可行建议。

The earning quality of listed corporations has become one of the focus of both domestic and foreign stakeholders. Earningquality can not be guaranteed, which directly led the information users made wrong decisions. Taking environmental protection listed companies as the research object, expounded the meaning, features, and related theories of earning quality. Then according to the object＇s characteristics and the principle of cost-benefit, practicability and rationality, built index analysis system. On the one hand, sorted environmental protection listed companies＇ earning quality by scores, on the other hand, obtained the main factors affecting the quality of the surplus.Finally, put forward feasible suggestions for the listed companies, investors and regulators.