This article analyzes the major factors that influence the earnings quality and the relations between these factors and the earnings quality from five perspectives , which are earnings acknowledgement and measurement , earnings certainty , structure of earnings , level of earnings , and stability of earnings 摘要本文從收益確認(rèn)和計量、收益確定性、收益結(jié)構(gòu)、收益水平、收益穩(wěn)定性五個方面分析了收益質(zhì)量的主要影響因素及其與收益質(zhì)量的關(guān)系。