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1、摘要確性上都存在一定的局限性。在未來(lái)的研究中，通過(guò)數(shù)據(jù)的不斷豐富，對(duì)指標(biāo)分析法進(jìn)行進(jìn)一步改進(jìn)，可以采用時(shí)間序列指標(biāo)方法對(duì)我國(guó)互聯(lián)網(wǎng)上市公司盈余質(zhì)量進(jìn)行更加全面準(zhǔn)確的分析，以揭示我國(guó)互聯(lián)網(wǎng)行業(yè)盈余持續(xù)性的特征。關(guān)鍵詞：互聯(lián)網(wǎng)企業(yè)；盈余質(zhì)量；盈余持續(xù)性IIABSTRACTEARNINGSQUALITYOFINTERNETCOMPANIES——BasedontheperspectiveofearningspersistenceABSTRACTWiththerapiddevelopmentofcapitalmar
2、ket,accountingsurplusinformationismoreandmorereceivedextensiveattentionofallparties.Whetherinvestors,creditorsandotherstakeholderstomakedecisions,orqualificationofgovernmentdepartmentstoapplyforlistedcompanies,suchasaccountingsurplusinformationisastheimpo
3、rtantbasisofdecision-making.Therefore,inordertofurtherpromoteourcountrylistedcompanyfuturedevelopmentinthedirectionofthepositive,in-depthstudyofsurplusissustainabilityisveryimportant.Internetcompanies,asanemergingindustryinrecentyears,graduallyappearedinp
4、eople'sfieldofvision,thenewmarketingmodealsohascreatedmanysuccessfulcases,becomethehottopicsinthestudyofmanyscholars.Internetcompanies,howitssurplushigh-growthcompanies,whethercontinuous,alsobecomethefocusofinvestorattentiongradually.Paper,basedonthepersp
5、ectiveofsustainabilityresearchInternetearningsqualityoflistedcompaniesinourcountry,hasstrongtheoreticalandpracticalsignificance.PaperindustrycharacteristicsofChina'sInternetcompanies,onthetheoryofsurpluscontinued,with14listedInternetcompaniesinChinaasther
6、esearchsample,usingtheincomestatementasthecoreofprofitstructureanalysismethod,throughprofitgrowthindex,constitutesadynamicindexandprofit,analysisofChina'sInternetenterprisesurplushasthecharacteristicsofsustainability.Atthesametime,usingtheLevandThiagaraja
7、ncombinationofcomprehensivemeasuringmethodoftheempiricalanalysisoftheaboveanalysisforfurtheranalysis,foundthatwhilecomparedwiththetraditionalenterpriseintermsofitscomprehensivescoreisnothigh,butbecauseoftheInternetindustry'sowncharacteristics,itsscorerela
8、tivetotheInternetofthelistedcompanysurplusstillhascertaincontinuity.Butaccordingtotheaboveeachnumericalintegratedcombinationofmeasuringpoints,itcanbeseenthattheInternetinourcountrylistedcompanystillexists,r&dcostsle
