一、会计准则对上市公司盈利质量的影响机理影响上市公司盈利质量的因素有外部因素和内部因素,外部因素主要包括经济环境、审计制度、法律对投资者的保护等,内部因素则包括公司治理结构、风险因素、会计政策的选择与运用等。本文着重探讨会计政策的选择与运用对盈利质量的影响。 First, the impact of accounting standards on the profitability of listed companies The factors that affect the earnings quality of listed companies are external factors and internal factors. The external factors include the economic environment, the audit system and the protection of investors by law. The internal factors include corporate governance Structure, risk factors, the choice and application of accounting policies and so on. This article focuses on the impact of the choice and application of accounting policies on the quality of earnings.