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企业的盈余能力是一个企业竞争软实力的体现,而高质量的盈余质量与强大的盈余能力可以帮助企业提高经营管理绩效,让资源配置得到优化,提高上市公司的盈利能力及经济效益。本文就上市内部控制审计对会计盈余质量的影响进行了探讨,为企业融资、财务决策提供一定的参考。
Earnings ability of an enterprise is a manifestation of the competitive soft power of the enterprise. The high quality of the earnings quality and strong surpluses can help enterprises to improve the management performance, optimize the allocation of resources and improve the profitability and economic efficiency of listed companies. This paper discusses the impact of listing internal control audit on the quality of accounting earnings, and provides some reference for corporate financing and financial decision-making.