我国上市公司收益质量的分析

摘　　要
 
近年来，国内外资本市场的上市公司出于各种动机对财务报表进行粉饰的事件频频出现，如国外的安然事件、世界通信财务造假事件、国内的郑百文破产事件等。财务报表粉饰将其糟糕的业绩掩藏于鲜亮的财务报表后，使上市公司的利益相关者深受其害，同时也破坏了资本市场的正常秩序。目前大多数上市公司报表使用者只看重上市公司的收益数量，而忽略了对其收益质量的分析。本文旨在为投资者提供一个完整的收益质量分析体系，以帮助利益相关者更加理性的决策，在提高市场鉴别能力的同时，督促上市公司更加注重自身发展。本文首先阐述了收益质量的特征，然后结合收益质量的特征提出了一个完整的上市公司收益质量分析体系，最后运用所述收益质量分析体系对四川长虹的收益质量进行了分析。

关键词：收益；收益质量；上市公司

The analysis of earnings quality about domestic listed company
 ABSTRACT

In recent years, some listed companies of the domestic and international capital market gloss over their financial status on the financial statements for a variety of motives, such as Enron Corporation, WorldCom, Zhengzhou Baiwen Co., Ltd. The listed companies hide its poor performance in the bright financial statements. This would make stakeholders of listed companies suffered, and undermined the normal order of the capital market. Most users of the financial statements only take attention to the quantity of earnings of listed companies, but ignore the quality of its earnings. This article aims to provide a complete analysis system of earnings quality for investors ，to help the stakeholders make the more rational decisions. This would enhance the market differentiation ability and urge the listed companies pay more attention to their own development. This paper described the characteristics of earnings quality first, and then provided a complete analysis system of earnings quality combined with earnings quality characteristics. The final part of the paper use the analysis system of earnings quality to analyze the quality of earnings of Sichuan changhong electronic group Co., LTD

Keywords: earnings; earnings quality; listed companies

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