Research Of Earnings Quality Evaluation Based On Corporate Financial Management With XX Company For Example

With the frequent appearance of financial fraud at home and abroad, some enterprises reveal that the information of accounting has a low credibility in its authenticity and integrity, which makes minority shareholders suffer the heavy loss, so that the earning quality of enterprises meet the challenge.As one of the factors influencing the earning quality, financial management has an important effect on the quality through its structure and mechanism. At present, there are some problems in financial management about companies in our country. For instance, the ownership concentration leads to the imbalance of financial management structure; Independent directors and board of directors can’t shoulder their own responsibilities; Its mechanism remains to be improved and companies don’t operate according to the process system. The phenomenon of offside and absence about stakeholders exists in property enforcement and supervision.Therefore, perfect financial management contributes to forming the scientific decisions and inner mechanism about mutual restriction and supervision, and guarantees the high production of accounting earnings so that it achieves the purpose of protecting the profits of stakeholders.So the effective evaluation of financial management and the earning quality becomes the focus. Especially the research on the financial factors influencing the earning quality provides the targeted measures to develop the earning quality of enterprises.Based on the detailed presentation of social background about earning quality, this article briefly introduces the related theories about financial management and earning quality. Then the article analyses the relationship between them in detail. Consequently the evaluation system of earning quality is established in terms of the qualitative and quantitative under the view of financial management. Finally, the article analyses the current situation of case company from its effect and mechanism, and makes a research by comprehensive evaluation system, to find out the problems of earning quality affecting financial management and point out corresponding measures and suggestions.