Research On The Construction And Application Of Earnings Quality Evaluation System Of Listed Medical Enterprises In China

With the rapid development of the market economy,listed companies have gradually become an important force for China's economic development.In recent years,investors in the market and the public have paid more and more attention to the earnings quality of listed companies.A careful analysis of the reasons is not difficult to find.In recent years,financial fraud cases of listed companies have frequently occurred,causing investors and the public to begin to doubt whether the financial information of certain listed companies is true.Although some industries currently have established earnings quality evaluation systems and achieved good results,there is still a lack of research on earnings quality in the medical field in China.There are still many problems from the perspective of market development and problem research.In view of the important role of medical services and drug sales in providing a livelihood for the people in the national economy,it is necessary to study the earnings quality of listed medical companies.Coupled with the authenticity of earnings quality,it fully reflects the financial status of listed companies in a certain period of time and is an important message to the public.In addition,this indicator is also of important supervision significance for companies to publicly issue shares or delist.The comprehensive assessment of the quality of earnings not only ensures the sound development of the capital market,but also not only maintains the sound operation of the capital market,but also protects the rights and interests of stakeholders.It also further reflects the importance of earnings quality research conducted on listed medical companies.This article first collects and sorts out related concepts and theoretical foundations of earnings quality in academic circles,and analyzes the special factors that affect the earnings quality of medical listed companies based on the actual situation.Secondly,based on the problems existing in the current earnings quality evaluation of listed companies,combined with the judgment of the specificity of medical companies,a model of earnings quality analysis for medical listed companies is constructed.Then,the established evaluation model is actually applied to Aier Ophthalmology Company,and the applicability of the evaluation model is verified through an example.Based on the application,it provides a reference for the current evaluation of the earnings of medical listed companies in China and explores the surplus suitable for listed medical companies An effective way to evaluate quality.And try to give policies and suggestions that can promote the development of earnings quality evaluation of listed medical companies in China.When the comprehensive evaluation system for the earnings quality of medical companies constructed in this paper was applied to Aier Ophthalmology,10 relevant indicators were selected,and the 10 indicators of Aier Ophthalmology were reduced by SPSS19.0 principal component analysis.Processing,so we get three main components,and these three main components are important aspects affecting the earnings quality evaluation scores of enterprises.Use this evaluation system to calculate its earnings quality score from 2015 to 2019,systematically analyze the impact of each indicator on the earnings quality of Aier Ophthalmology,and compare it vertically;and choose the same industry-leading company WuXi AppTec for industry horizontal In contrast,the comprehensive earnings quality evaluation system for the medical industry constructed in this paper is also used to calculate the earnings quality score.Through the combination of vertical comparison and horizontal comparison,we find out the problems in the quality of earnings of Aier Ophthalmology.In the end,we conclude that the evaluation system is suitable for the analysis of earnings quality of listed medical companies,and this case fully verifies the applicability of the established earnings quality evaluation system of listed medical companies.In terms of innovation,this article establishes an evaluation index system for the earnings quality of listed medical companies for the first time,and uses a combination of principal component analysis and horizontal and vertical comparison,and consideration of financial and non-financial indicators.Therefore,the research in this article has more authentically verified the applicability of the evaluation system,and has a strong reference significance and value for the evaluation of the earnings quality of listed medical companies in China.