本科论文摘 要伴随着市场经济的高速发展,公司筹集资金的主要方式主要以上市为主,他也逐渐成为了企业发展的重要投资方式,对于资本市场上的资金投入和筹资规模的扩大投资者对上市公司的整体财务信息情况也有了清晰的标准,上市和投资公司的多项股票价格,受到多项因素的影响,上市公司的财务造假和信息披露等现象也层出不穷,为投资者带来了巨大的经济损失和财产损失,对于半导体行业的发展,有的非常严重的影响,因此在这种情况之下,信息披露是否真实和其可靠性就很难达到保证。本文主要是以长川科技公司为典型案例,对已经获得的盈利情况进行,研究结果的整理,既然找出企业公司的不足问题,其次是根据其公司的财务报表,来获取优化的决策,最后通过上市公司取得的具体案例来进行,盈利情况的综合分析,最终提出,有理论性的应用举措在完善各项理论的同时也要为投资者寻求更佳的投资方案。对于长川科技公司而言,其收付款项在流动资金的比率已经超过了一半,这已经严重影响了公司的整体资金流动性,为了能够制约企业的未来发展的能力,进而影响了公司的盈利的质量,因此,长川科技公司应该着重在收付款方面,投入更多的精力。关键词:长川科技,盈利质量 ,盈利能力,盈利质量模型本科论文AbstractWith the rapid development of market economy, listed companies have become the main way of enterprise development. The scale of capital market investment and financing has further expanded. Investors have more standards for accounting information disclosure of listed companies. Many factors, such as listing, financing and stock price, have caused huge losses to investors and have a far-reaching impact on the healthy development of China's securities market. In this context, the authenticity and reliability of information disclosure can not be guaranteed.This paper takes Changchuan technology company as an example, collates and analyses the existing research results of earnings quality, finds out the existing shortcomings; secondly, from the perspective of financial statements, puts forward the measures to optimize the solution; finally, th...