China's Listed Companies' Earnings Quality Evaluation System

The earnings quality of Chinese listed companies now has already been the focus of the investors' attention. In the last few years, some listed companies' perfect earnings per share turn out to be afraud and investors' hopes were shatered. Earnings management of Chinese listed companies has been harmful to the development of Chinese stock market. So correct evaluation on earnings quality is not only a useful method that investors use to protect themselves, but also a way to supervise the listed companies.This thesis mainly discusses the topic of the analysis of income's quality and can be divided into six parts. The main idea, characteristics, measurement, influences and research purposes of earning's quality is discussed in part one.In part two, discusses the conception of earning's quality. Earning's quality including high degree of objectivity, continuality, security and predictability is regarded as good quality. Earning's quality can be influenced by environment, policy, financial status and the development ability . The study on earing's quality has great impetus to practice and practice.Part three and part four mainly discuss how to evaluate earning's quality.The process of evaluating earning's quality is complex and comprehensive. It can be divided into environmental analysis,dangerous...