随着资本市场的迅速发展,会计盈余信息越来越受到各方的广泛关注。无论是投资者、债权人等利益相关者做决策,还是政府部门对公司申请上市的资格审查等,会计盈余信息都是作为决策的重要依据。因此,为了进一步的推动我国上市公司未来朝着积极的方向发展,深入研究公司盈余持续性是问题是十分重要的。 With the rapid development of capital market, more and more attention has been paid on accounting earnings information. Whether investors, creditors and other stakeholders to make decisions, or the government departments to apply for listing qualifications of companies, accounting earnings information is an important basis for decision-making. Therefore, in order to further promote the future development of China’s listed companies in a positive direction, it is very important to study in depth the issue of corporate earnings sustainability.