盈余质量与投资者财务权益保护关系浅析  

Analysis of Earnings Quality and Investor Protection of Financial Interests

作　　者：伍勤军 段华友[1] 华亦菲 

机构地区：[1]海南师范大学经济管理学院,海南海口571158 [2]ESC Rennes School of Business,france357000

出　　处：《科教文汇》2016年第11期189-190,共2页Journal of Science and Education

基　　金：国家社科基金项目(12BJY017)资助;海南省高等学校教改一般项目(Hnjg2015-33)资助

摘　　要：企业盈余质量高低关系着投资者财务权益保护的好坏,本文通过对国内外文献的综述,深入剖析了盈余质量与投资者保护的一般关系,提出了提高企业盈余质量、加强投资者财务权益保护的建议。Corporate earnings quality relates to the level of investor protection of financial interests. We have deeply analyzed the general relationship between earnings quality and investor protection by literature review, and we have proposed some recommendations to improve corporate earnings quality, and to strengthen the investor protection of financial interests.

关 键 词：盈余质量 财务权益 投资者保护 

分 类 号：F233[经济管理—会计学]