Special Processing Edge Earnings Quality Research

Securities market is an important financing places our country enterprise and the allocation of resources.Delisting risk early warning system is the delisting system unique to China,is mainly used to keep the securities market and stable development.On the quality of listed companies at the same time,also reminded investors pay attention to market risk.Since the delisting risk warning system to develop,however,few listed companies withdrew from the stock market,more is the enterprise in the "loss-loss-profits-osses-losses,so that" 2-1-2 "state,has been wandering in the edge of special treatment.This article explores the rapid progress in science and technology,constantly diversified economy,based on the edge of non-recurring profit and loss items special treatment of sustainability,and wandering in the edge of special processing company earnings quality.Paper based on the typical cases of south fujian,with descriptive empirical a chart method is hovering special processing edge company relies on the non-recurring profit and loss is the cause of project;And USES the descriptive chart method and index analysis method,based on non-recurring profit and loss analysis project and long-term is hovering on the edge of the special treatment of south fujian paper sustainability and quality of the earnings of the company.This paper improve the present theory system of non-recurring gains and losses sustained;Help enterprise stakeholders more objective view of the current profits and losses of the project's contribution to the enterprise profit;Also help to special handle edge companies better understand their own problems,so as to improve the level of the company's daily management,improve the system of company equity incentive,investment and financing,such as the core;Also to improve the company profit mechanism,prevent company blindly pursue benefit maximization and ignore the risk factors.