Analysis Of Earning Quality Of Tianqi Lithium Industry

Earnings information is an important financial information to reflect the operating conditions of the company,subject to different information users attention.In the early stage of the market,the blind pursuit of the amount of income,the neglect of the pursuit of the quality of income,to a certain extent,the phenomenon of financial fraud,is not conducive to the healthy development of the capital market in China.Through the introduction of the concept of income quality,it can objectively and comprehensively evaluate the performance of a listed company.Tianqi lithium industry Limited by Share Ltd is a listed company in Suining,Sichuan province.In ten years,it has become the leading enterprise of lithium electric industry from a deficit county to a state-owned enterprise.The stock price has risen sharply and its development momentum is swift and violent.The reasons behind the rapid development of the enterprise are explored,and the future of the study of the enterprise is still to be studied.Investment value predicts the future development trend of enterprises,so it is necessary to study the quality of earnings.In this context,this paper first introduces the related theories about income and income quality both at home and abroad,then introduces the status of Tianqi lithium industry company,and then takes Tianqi lithium industry Limited by Share Ltd as a specific research object,from the authenticity of income,cash guarantee,profitability,sustainability,security,and growth.On the basis of nineteen separate indexes of six dimensions,the quality of the income of Tianqi lithium industry is analyzed.On this basis,a set of comprehensive model is built to evaluate the quality of income.It affirms the good performance of Tianqi lithium industry,and also points out the existing problems,and puts forward the corresponding solutions according to the actual analysis of the actual operation of the company.