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.

This paper takes the listed companies income quality as the research subject from the investors viewpoint,subjectively and objectively analyzing the factors which affect the income quality.

This thesis is centered on analyzing and assessing a company s income quality from various angles including present income-determining pattern, profit mix,the analysis of balance sheet, the use of accounting policy and operating index,etc.

Not enough attention is focused on the income quality.

The analysis on the quality of earnings of listed companies is an important part of the analysis on the financial quality.

The most important practical problem is issue of quality of earnings caused by different opinions on earnings from various delamination.