随着我国资本市场的发展和人们生活水平的提高,购买股票已成了越来越多人的重要投资方式之一,股票市场已经与越来越多的人的生活息息相关。然而上市公司收益质量不高已经是一个公认的事实,收益质量低劣的危害性在此不必多言。本文拟对上市公司收益质量不高的原因进行分析,其最终目的是找出提高收益质量的方法对策。 With the development of China’s capital market and the improvement of people’s living standards, the purchase of stocks has become one of the most important investment ways for more and more people. The stock market has become closely linked with the lives of an increasing number of people. However, the poor return on listed companies is already a recognized fact, the harm of poor quality of return in this Needless to say. This paper intends to analyze the reasons for the low earnings of listed companies, the ultimate goal is to find ways to improve the quality of earnings measures.