The Construction And Application Of The Earnings Quality Evaluation System Of Non-listed Companies Based On Financial Governance

As the most important information in financial management,the company's earnings quality is affected by many factors,among which financial governance is one of the influencing factors.Financial governance can influence the quality of the company's earnings both internally and externally.At the same time,the level of earnings quality also reflects the quality and effectiveness of corporate financial governance in varying degrees.Non-listed companies are an important part of the market economy.Compared with listed companies,the financial governance of non-listed companies has more problems,such as the formalization of the "three-members system," the fictitious supervisory board,the excessive concentration of decision-making power,and the ability of shareholding checks and balances.Poor and other issues make the objective and comprehensive evaluation of the earnings quality of non-listed companies more important from the perspective of financial governance.Therefore,based on the theory and methods of financial governance and earnings quality assessment system,this paper analyzes the internal relationship between financial governance and earnings quality.From both qualitative and quantitative aspects,it explores the evaluation system and method of earnings quality of non-listed companies based on financial governance.ZF Potato Seed Co.,Ltd.is the case study object.The evaluation system is applied to the company and ZF Potato Seed Company is dug out.Problems in financial governance include suggestions for further optimizing financial governance authority,establishing a reasonable financial incentive and restraint mechanism,understanding market orientation and avoiding blindly expanding production,and improving financial governance capabilities and corporate earnings quality for case companies and other non-listed companies.Provide references to protect the interests of various stakeholders of the company from infringement,and provide guarantee for the company to produce high-quality surplus information.