摘 要近年来，国内外屡屡有上市公司爆出财务数据造假的现象，企业财务数据造假的行为，对公司和投资者都是一种欺骗，也使公司陷入信任危机，引发公司财务危机。本文通过对国内外上市公司盈利质量理论进行了系统研究，通过文献对前人关于盈利质量概念界定进行了解，以及分析了影响盈利质量的财务性指标，并找出影响盈利质量的关键因素。然后，针对内蒙古远兴能源股份有限公司国财务信息披露的情况，结合内蒙古远兴能源股份有限公司实际情况，建立一套有效的对公司实际盈利质量作出分析的体系。并指出提高上市企业盈利质量的具体对策及措施。关键词：上市公司，盈利质量评价，评价体系AbstractIn recent years, listed companies at home and abroad have repeatedly exposed the phenomenon of financial data fraud. This paper systematically studies the theory of earnings quality of listed companies at home and abroad, understands the concept definition of earnings quality of predecessors through literature, analyzes the financial indicators that affect earnings quality, and finds out the key factors that affect earnings quality. Then, based on the financial information disclosure of Inner Mongolia Yuan Xing Energy Company Limited and the actual situation of Inner Mongolia Yuan Xing Energy Company Limited, an effective system was established to analyze the actual profit quality of the Company. It also points out the concrete countermeasures and measures to improve the profitability quality of listed enterprises.Key words: listed company, profit quality evaluation, evaluation system 目录摘 要......................................................................................................................1Abstract..................................................................................................................2第 1 章 绪论..........................................................................................................41.1 研究背景....................................
