Our Country Listed Company Earnings Quality Analysis

Along with the development of social economy and the transparency of business investment,especially public investors pay more attention to the financial information disclosure of related enterprises,their investment decision is mainly based on the public financial information analysis to determine whether the enterprise has the investment value.Through the observation of the financial enterprises,in these public information,the public can get on the news a lot of business operations,especially related to enterprise profit and loss status of the content,so,in reality it is very necessary to build the evaluation system of enterprise financial indicators,combined with the enterprise financial report information,objective evaluation of enterprise the quality of earnings,operation related businesses allow investors to better understand when making investment decisions of the.The profit and loss situation of the operation of the enterprise is the most noticeable in all situations of a company,because the profit of the company has a direct relationship with the government,investors and creditors.But the situation in recent years,domestic and international have the last company broke financial fraud scandal frequent,some well-known enterprises forged company financial data information,for the company's investors is a fraud,but the company into a crisis of confidence,causing the company's financial crisis.The listed company fraud part is that in terms of profitability,companies in order to conceal adverse information,continue to attract investors,they forged a lot more than the actual earnings data,once the incident,the community for the company's investment will be more cautious,don't trust more.In order to make better investment decisions,investors not only focus on the company's financial report,pay more attention to the company's profit situation data.This study is based on financial information disclosure of China's current situation of some famous enterprises,the enterprise financing theory research and analysis of the main influencing factors of enterprise financing,lack of financial profit and loss situation of domestic enterprises evaluation system put forward suggestions,and by increasing the number of foreign mature financial quality the company's Theory,proposed our country enterprise in the development of related system is still not perfect.Then,this paper analyzes the construction of the profit and loss in the financial information disclosure,and makes a series of financial indicators to evaluate the profit and loss of the operation.Finally,in accordance with the relevant index results,analyzing problems and put forward Suggestions for improvement.