随着现代企业制度的建立,企业经营活动变得更加市场化,人们关注企业的关注更广泛,与盈余质量作为企业生存发展的一项重要指标,更是报表使用者关注的焦点。本文就着重对国睿科技的盈余质量从应收账款周转率、偿债能力、两个个方面进行分析并提出建议。 With the establishment of the modern enterprise system, the business activities of enterprises become more market-oriented, people pay more attention to the concern of the enterprises, and earnings quality as an important indicator of the survival and development of enterprises is the focus of report users. This article focuses on the state-run technology earnings quality from the accounts receivable turnover, solvency, the two aspects of analysis and make recommendations.