近年来,我国部分行业和领域,出现了明显的物价上涨,并导致通货膨胀和人民币币值发生变动,从而影响到财务信息尤其是盈余信息的相关性和可靠性。本文试图讨论当前在币值变动条件下,信息使用者应如何分析企业的盈余质量,以便获取有用的决策信息。 In recent years, some industries and fields in our country have witnessed obvious price increases and have led to changes in inflation and the value of RMB, thereby affecting the relevance and reliability of financial information, especially surplus information. This article attempts to discuss how the information user should analyze the earnings quality of the enterprise in order to get useful decision-making information under the condition of currency fluctuation.