英语翻译随着证券市场的发展,越来越多的公司不断地在不同的地点上市,上市公司财务信息的公开化,盈余质量的评价在股东、投资者

英语翻译
随着证券市场的发展,越来越多的公司不断地在不同的地点上市,上市公司财务信息的公开化,盈余质量的评价在股东、投资者、合作者以及公司未来的发展中扮演着越来越重要的角色.因此,如何科学的定量评价公司盈余信息的质量是目前学术界和实践部门所关注的热点.研究上市公司盈余质量影响因素及其评价体系对于保护投资者的合法权益,维护正常的市场秩序有着至关重要的作用.在公开化的证券市场上有关盈余质量的研究仍是一个方兴未艾的话题,需要对其做进一步的探讨.本文从该现象出发,研究了盈余质量的涵义、特征,探讨了一个正常运作的上市公司各方面、各部门以及各个政策措施对盈余质量的影响及其内在原因,在此基础上总结并构建了盈余质量评价体系,并采用了因子分析法,以15家上市公司的财务资料为样本,证明了新建上市公司盈余质量评价体系的优越性.新建上市公司盈余质量评价体系提高了盈余质量的可信度,帮助投资者及股东做出正确决策,从而促进公司持续合法正常高效的运转,也使我国的市场经济体制更加完善.

Along with the development of the securities market, more and more companies constantly in a different place, the listed company financial information listed on the open in the evaluation of the quality of surplus shareholders, investors, partners and the future development of the company plays a more and more important role. Therefore, how to scientifically and quantitative evaluation of corporate earnings information quality is currently the academic and practical department concerned hot. Research the listed company earnings quality evaluation system of the influence factors and to protect the lawful rights and interests of investors, to maintain the normal order of the market have a vital role. The publicity of securities market in the relevant earnings quality research is still an ascendant topic, need to explore further. This paper, starting from this phenomenon was studied the earnings quality concept, characteristics, discusses the normal operation of a listed company various aspects, departments and the various policy measures on earnings quality impacts and internal causes, on the basis of summarizing and constructs the earnings quality evaluation system, and used the factor analysis, with 15 listed company financial data from listed company, proof the new superiority of earnings quality evaluation system. New listed company earnings quality evaluation system to enhance the credibility of the earnings quality to help investors and shareholders make correct decisions, thus promote the company's continued legal normal efficient operation, also make our country's market economy will be improved.