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当前，我国证券业迅速发展，个人投资者急剧增加，对企业财务信息的需求也在迅速增大，加之企业财务信息失真给社会造成的负面影响，使人们对财务信息质量的要求越来越高。收益信息是财务信息的一个重要组成部分，但到目前为止，理论界对收益质量的含义及内容等基本问题尚未取
At present, the rapid development of China’s securities industry, the rapid increase in individual investors, the rapid increase in the demand for corporate financial information, coupled with the negative impact of corporate financial information distortion on the society, so that people are increasingly demanding the quality of financial information . Income information is an important part of financial information, but so far, the theoretical community has not yet taken the basic issues of the meaning and content of the quality of returns.