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1、摘要确性上都存在一定的局限性。在未来的研究中，通过数据的不断丰富，对指标分析法进行进一步改进，可以采用时间序列指标方法对我国互联网上市公司盈余质量进行更加全面准确的分析，以揭示我国互联网行业盈余持续性的特征。关键词：互联网企业；盈余质量；盈余持续性IIABSTRACTEARNINGSQUALITYOFINTERNETCOMPANIES——BasedontheperspectiveofearningspersistenceABSTRACTWiththerapiddevelopmentofcapitalmar
2、ket,accountingsurplusinformationismoreandmorereceivedextensiveattentionofallparties.Whetherinvestors,creditorsandotherstakeholderstomakedecisions,orqualificationofgovernmentdepartmentstoapplyforlistedcompanies,suchasaccountingsurplusinformationisastheimpo
3、rtantbasisofdecision-making.Therefore,inordertofurtherpromoteourcountrylistedcompanyfuturedevelopmentinthedirectionofthepositive,in-depthstudyofsurplusissustainabilityisveryimportant.Internetcompanies,asanemergingindustryinrecentyears,graduallyappearedinp
4、eople'sfieldofvision,thenewmarketingmodealsohascreatedmanysuccessfulcases,becomethehottopicsinthestudyofmanyscholars.Internetcompanies,howitssurplushigh-growthcompanies,whethercontinuous,alsobecomethefocusofinvestorattentiongradually.Paper,basedonthepersp
5、ectiveofsustainabilityresearchInternetearningsqualityoflistedcompaniesinourcountry,hasstrongtheoreticalandpracticalsignificance.PaperindustrycharacteristicsofChina'sInternetcompanies,onthetheoryofsurpluscontinued,with14listedInternetcompaniesinChinaasther
6、esearchsample,usingtheincomestatementasthecoreofprofitstructureanalysismethod,throughprofitgrowthindex,constitutesadynamicindexandprofit,analysisofChina'sInternetenterprisesurplushasthecharacteristicsofsustainability.Atthesametime,usingtheLevandThiagaraja
7、ncombinationofcomprehensivemeasuringmethodoftheempiricalanalysisoftheaboveanalysisforfurtheranalysis,foundthatwhilecomparedwiththetraditionalenterpriseintermsofitscomprehensivescoreisnothigh,butbecauseoftheInternetindustry'sowncharacteristics,itsscorerela
8、tivetotheInternetofthelistedcompanysurplusstillhascertaincontinuity.Butaccordingtotheaboveeachnumericalintegratedcombinationofmeasuringpoints,itcanbeseenthattheInternetinourcountrylistedcompanystillexists,r&dcostsle
