本文在企业盈余质量的分析过程中引入了BP人工神经网络。利用人工神经网络的自适应能力模拟了企业盈余质量影响因子间的非线性关系。并对影响企业盈余质量的驱动因子进行了基于平均水平的归一化处理。最后对评价模型进行了实证分析检验,并对模型的优缺点进行了相应的评价。 This paper introduces BP artificial neural network in the analysis of enterprise earnings quality. The adaptive ability of artificial neural network is used to simulate the nonlinear relationship between the influential factors of corporate earnings quality. The driving factors influencing corporate earnings quality were normalized based on the average level. Finally, empirical analysis of the evaluation model test, and the advantages and disadvantages of the model were evaluated accordingly.