本文以深市341家上市公司的数据为基础,运用回归分析的方法,研究了收益透明度指标体系对我国上市公司信息披露质量的解释能力。结果表明,收益透明度对信息披露质量有一定的解释能力,其中收益激进度和收益平滑度指标的联合解释能力优于单指标变量。通过对收益透明度指标体系进行相应调整,与原指标体系进行对比,验证了调整后的指标体系在我国有更好的适用性。 Based on the data of 341 listed companies in Shenzhen, this paper uses the method of regression analysis to study the ability of index system of earnings transparency to explain the quality of information disclosure of listed companies in our country. The results show that the transparency of earnings has a certain ability to explain the quality of information disclosure, among which the ability of joint explanation of income excitement and return smoothness index is better than single-index variable. By comparing the index system of revenue transparency with the original index system, it is verified that the adjusted index system has a better applicability in our country.