Research On Commercial Bank Earnings Quality Evaluation System

Earnings quality is a very important indicator of performance to evaluate enterprise operators and managers. Help Investors, creditors, high management and other stakeholders to make decisions. If unable to provide high quality earnings report of listed companies, will mislead investors make wrong decision and bring economic losses to investors. So how can I know the true quality of commercial bank earnings, which allows investors to make right decisions? This needs to evaluate and analyze the quality of earnings.Earnings quality evaluation has lot kinds of method. The comprehensive evaluating system is one of the evaluation methods for earnings quality. This paper uses the case analysis, China Minsheng Bank case analysis object, analysis and evaluation of earnings quality. Firstly, summarize the research achievements of earnings quality. Secondly, analyze characteristics of commercial Banks, as a case study of the theory and industry. Establishing commercial bank earnings quality evaluation system, to analyze and evaluate earnings quality of China Minsheng Bank, based on annual financial statements data from2010-2012. Finally, summarize earnings quality of China Minsheng Bank and improvement Suggestions are put forward. Structure of paper as follows:Part1:Introduction. This part introduces the research background, research significance, research methods, writing thinking and so on.Part2:The meaning of earnings quality and characteristics, and combining with the method of literature summary of earnings quality evaluation at home and abroad.Part3:Basic information of commercial bank, commercial bank earnings quality characteristics, and establish commercial bank earnings quality evaluation systemPart4:Introduce development and reward of China Minsheng Bank. Evaluate and analyze of earnings quality China Minsheng Bank. This part chooses the public financial statements from2010to2012. compares and analyses earnings quality of China Minsheng Bank.Part5:Summarize earnings quality of China Minsheng bank, the writer puts forward Suggestions to improve the earnings quality of China Minsheng Bank.Part6:The paper limitations and outlook.On the basis of case analysis, the paper builds earnings quality evaluation system of commercial Banks. Analyze and evaluate China Minsheng Bank earnings quality, and improvement Suggestions are put forward.In addition, the main innovation of this paper is to establish the earnings quality evaluation system of commercial Banks, according to the commercial Banks in this particular industry, rather than a general analysis of the whole stock market earnings quality evaluation system, a more specific and practical.