Study On Accounting Earnings Quality Of HXN Company Based On Cash Flow Statement

The balance sheet and income statement are two very important financial statements,at the same time they are enterprises and many investors focus on content;but the accounting basis of these two statements is accrual basis,once the corporate financial fraud and other whitewash report events,so in this way the accounting earnings quality may determine will mislead the investors and the public.Cash and cash equivalents is the blood of the enterprise,to support the normal operation of the enterprise,the enterprise cash flow once the problem may lead to fatal damage to the enterprise;and the cash flow statement is the main basis,therefore through the cash flow statement to determine the company’s accounting earnings quality has more authenticity and reliability.Based on this,this paper takes HXN company as an example,firstly introduces the background and significance of the study,and then with the method of literature review,quantitative and qualitative method to HXN company in 2013-2015 annual report data as the basis,combined with the representative of the industry’s average value of the horizontal and vertical comparative analysis from the quality of accounting income the cash,security,stability and growth of the four aspects of the cash flow statement based on make the evaluation more real and quality of accounting income of HXN,finally the earnings quality of the accounting information users put forward corresponding suggestions.