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基于财务报告的盈余质量分析

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摘要 本文先简单介绍了盈余质量的概念,接着从真实性、可变现性、可持续性和应计质量四个方面对盈余质量的维度进行了分析,最后基于财务报告的角度,阐述了怎样通过资产负债表、利润表、现金流量表中的一些信息来对盈余质量进行分析和评价。
作者 郑舒琬
出处 《中国乡镇企业会计》 2016年第5期100-101,共2页
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