上市公司盈利质量分析摘要上市公司盈利质量是很多利益相关者及其关注的问题，因为它直接影响到上市公司的真实盈利能力和潜在的发展前景，与投资者和债权人等有着密切的关系
盈利质量不同于盈利能力，二者各有侧重
影响有盈余管理，政府监督缺乏效率，会计政策运用等等
评价上市公司的盈利质量主要靠对现金流量表的分析，根据分析提出提高盈利质量的若干方法
关键词 盈利质量；上市公司；公司财务；质量评价AbstractThe quality of listed companies is a lot of profit stakeholders and their concerns， because it directly affects the profitability of listed companies and the real prospects for the development of potential， and investors and creditors have a close relationship
Different from the profitability of earnings quality， the two have different emphases
The effect of earnings management ， government supervision and lack of efficiency， the use of accounting policies and so on
Evaluation of the profitability of listed companies mainly rely on the quality of cash flow analysis ， based on an analysis of
