上世纪末开始,国内外资本市场频频曝出上市公司财务丑闻,使利益相关者逐渐意识到上市公司收益质量的重要性,相关研究也日益受到国内外学术界重视。本文以海润光伏股份有限公司作为研究对象,选取2013~2015年财务数据,从成长性、稳定性、现金保障性、持续性、安全性五方面分析了海润光伏的收益质量,然后对公司管理层和投资者提出建议。 Since the end of last century, the domestic and foreign capital markets have exposed the financial scandals of listed companies frequently, which make the stakeholders realize the importance of the income quality of the listed companies. The related researches are also paid more and more attention by the academic circles at home and abroad. This article takes Hareon Solar Co., Ltd. as the research object, selects the financial data from 2013 to 2015, analyzes the profit quality of Hareon Solar from five aspects of growth, stability, cash security, sustainability and security, Management and investors make recommendations.