...关键词：盈余信息质量，行业特征，修正的Jones模型，上市公司，预收账款 [gap=725]Key Words: Quality of Earnings Information，Industrial Characteristic，modified Jones Model，Listed Companies，Collection in A..
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This paper has probed into the influence of ownership structure to earnings'value relevance ---most important information quality attribute of earnings.
本文探讨了我国上市公司股权结构对会计盈余的信息质量属性----价值相关性的影响。
The method of cash flows'analysis can test the quality of accounting earnings. It provides incremental information for the investment decision of investors.
现金流量分析方法可以检验会计盈余的质量，为投资者的投资决策提供增量信息。
The evidence analysis result expresses, the listed company ownership of a share concentrates too or scatter about too are all disadvantageous to the exaltation of the earnings information quality .
实证分析结果表明，上市公司股权过于集中或过于分散都不利于盈余信息质量的提高。
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