论多维度盈利质量评价

赢利信息应包含两个纬度的信息,即盈利数量和盈利质量。盈利数量是显性的,而盈利质量则隐藏于盈利数量之中。依据FASB在《财务会计概念》中对有用信息质量特征的论述,通过设定预测价值指标、反馈价值指标、反映真实性指标、中立性指标、及时性指标、可验证性指标重新构建了盈利质量评价体系。同时运用因子分析方法对评价指标进行统计分析,计算出赢利质量的综合得分,帮助盈利信息的使用者更好的进行决策。

The New Framework about Evaluation of Earnings Quality

The information of earning embodies two respects. One respect is quantity of earning, the other is quality of earning. The quality of earning is obvious, meanwhile the quality of earning is concealed behind the quality of earning. The study sets up the target of predictive value, the target of feedback value, the target of timeliness, the target of neutrality, the target of representational faithfulness, and the target of verifiability to evaluate the quality of earning based on characters of quality of information which were discussed in Financial Accounting Concept Framework. Meanwhile the study uses factor analysis to get a total score to help users of earning information to make right decisions.