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1、AbstractAbstractWitheconomicdevelopment,thestockmarketcontinuetoimprove,theroleofaccountinginformationisbecomingincreasinglyprominent.Andaccountingearningsissignificantaccountinginformationthatlistedcompaniesdisclosed,sothequalityofaccountingearningsoflistedcompaniesisevenmoreimportant.Accountingea
2、rningsinformationisanimportantbasisforeconomicdecision-making,iftheearningsqualityoftheinformationisnothigh,eventheexistenceofthephenomenonoffalse,itwillmisleadinvestorsandotherinformationusers,resultingintheireconomicdecision-makingmistakes,givingthembringabouteconomiclosses.Howcanthetrueperspecti
3、veofaccountingearningstohelpusersofaccountinginformationtomakesoundeconomicdecision?Thisrequiresalistedcompany'searningsqualityresearch.Inthispaper,listedcompaniesofChineseautomobilemanufacturingindustryastheresearchobject,analyzeandevaluatetheearningsofthequality.First,thisarticleintroducedtheearn
4、ingsqualityanalysisrationale.Basedonthesummarizedindomesticandforeignrelatedliteratureabouttheearningsquality,theauthorexplainedtheconceptoftheirownfortheearningsquality,andaffectthequalityofearnings-relatedfactorswereanalyzed.Second,basedonthedesignprinciplesoftheearningsqualityevaluationindex,des
5、ignanumberofevaluationindicatorsofthequalityofearningsandtheestablishmentofalistedcompanyearningsqualityevaluationindexsystem.Fromtheperspectiveoftheearningspersistencetodesignreflectedtheprofitabilityoflistedcompanies;cashsupportcapability,capacityforsustainablegrowthinearningsoflistedcompaniesint
6、hreeareasofqualityevaluationindexsystem.Atthesametime,selectthefactoranalysismethodtobuildamodelofearningsqualityevaluation,trytousethisevaluationmodeltoanalyzeandevaluatetheearningsqualityofcarmanufacturingindustry’slistedcompanies.Third,collectedShanghaiandShenzhenlistedcompanies,automobilemanufa
7、cturingindustryevaluationofthe2005-2008earningsqualityindicatorsandfinancialdataforthoseIIAbstractrelyingontheuseoftheevaluationqualitymodel,analyzeandevaluateearningsqualityofthelistedcompany.Thestudyfound
