【摘要】 收益质量是指会计收益所表达的与企业经济价值有关信息的可靠程度。影响上市公司收益质量的因素主要有公司治理结构、会计政策的选择余地、营业杠杆系数和财务杠杆系数等。因此,分析上市公司收益质量要从分析公司的审计报告、分析公司的现金流量、分析公司的收入来源、分析敏感账户、分析公司的会计政策等方面入手。更多还原

【Abstract】 The quality of income is the extent of the relability of the accounting income which express the information relating to the economic value of the enterprise. The factors which affect the quality of income include: the corporate governance,the choice of the accounting policy,the operating lever and the financing lever. Therefor, the way to evaluate the quality of income of the quoted company include: analyze the audit report, analyze the cashflow of the company, analyse the source of the income, analyse the sensitive account, analyse the adopted accounting policy of the company.更多还原