Listed company quality ---- to Yutong Bus Case
Abstract: The earnings continue to improve and enhance the quality of the enterprise for sustainable development, the fundamental measure of a business is an important indicator of financial health. With the continuous development of market economy, investors, creditors and corporate managers are increasingly concerned about the quality of corporate earnings. The quality of corporate earnings is actually a gain the ability to reflect the company's real income. Many listed companies report high profits reflected the quality of its earnings is not necessarily high. This requires an analysis of its quality and profitability to help investors and creditors to make the right investment decisions. Cash flow statement as a basis to cash basis to reflect the state of corporate earnings financial statements, can be more truly reflects the quality of corporate earnings and the actual ability to pay.
Based on the earnings quality analysis methods, described several existing methods for quality earnings and cash flow with profit based on the quality of analytical methods Yutong Bus Company's earnings quality analysis and evaluation, found that the company quality problems more comprehensive assessment of operating performance of listed companies.
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