Its Appraisement and the Influencing Factor of Accounting Profit Quality;

To enhance the relativity, accounting income concept gradually approach to economic income concept, which has a substantial influence on accounting income and income reporting system.

Compared with economic income, accounting income can be validated easy, so it has practicality.

Starting from the View of decision usefulness,this paper probes into the nature of accounting income,and through the comparison of economic income and accounting income,analyzes the shortages of traditional accounting income,and puts forward the opinion of comprehensive income.

The income effect is very important problem for the survival and development of enterprise.

Earnings Quality Analysis of Listed Companies in China;

This article analyzes the major factors that influence the earnings quality and the relations between these factors and the earnings quality from five perspectives,which are earnings acknowledgement and measurement,earnings certainty,structure of earnings,level of earnings,and stability of earnings.

Research on earnings quality is developing like a raging fire in both accounting profession circle and academe; however here is the pity that no uniform cognition on the concept of earnings quality came into being and no widely recognized measurement and comprehensive assessing system formed, for the existing difficulties.