上市公司盈余质量评价方法研究综述和建议

Reviews and Suggestions on Evaluation Method on Earnings Quality of Listed Company

目前,我国对上市公司盈余质量评价方法大多局限于定性描述,研究方法比较单一,没有形成系统的理论,研究的广度、深度需要扩展。对盈余质量的关注不应该只限于学术范围,应把盈余质量的研究方法纳入现有的会计教育体系,建立专门的上市公司盈余质量评级机构,监督上市公司的盈余调整行为,并通过比较和组合,挖掘其潜在的财务预测信息,避免盲目扩张带来损失,以提高现行会计盈余信息的决策相关性。

Now the evaluation method on earnings quality of Chinese listed company is limited to qualitative description,lack of sys-tematic theory in width and depth.So the research on earnings quality is not in academic field only,we need absorb the researching method on earnings quality in current accounting education system,build special evaluation institution on earnings quality of listed com-pany,supervise the regulation of earnings of listed company,excavate the potential financial forecast information through comparison and combination,avoid loss of blind expansion,and increase the decision-making relativity of current accounting earnings information.