企业收益质量及其评价体系..docVIP

企业收益质量及其评价体系 摘 要 对收益质量及其评价方法进行了探讨，并梳理其理论逻辑，给出收益质量的评价方法为投资者把握企业收益信息做好投资决策提供评价标准。 关键词 收益质量；财务信息；净现金流量；净收益 THE QUALITY OF CORPORATE EARNINGS AND COUPORATE EARNINGS QUALITY EVALUATION SYSTEM AND EVALUATION SYSTEM ABSTRACT On earnings quality and its evaluation method are discussed, and sort out the theoretical logic, given the quality of the evaluation proceeds to investors to tap the corporate earnings information to provide evaluation criteria make investment decisions. KEY WORDS Earnings quality; financial information; net cash flow; net income目 录 摘 要