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中文摘要：
随着上市公司财务状况透明度的增加,会计信息质量受到投资者、监管层、债权人和其他利益相关者的高度关注,而作为会计信息的核心构成部分——盈利质量,尤其倍受关注。基于资产负债表、利润表、现金流量表、股票价格以及项目结构等方面,以云南旅游股份有限公司为研究个案,对企业的盈利质量进行分析后发现：云南旅游盈利质量在行业中处于中等水平,且云南旅游的现金流不充足、盈利结构稳定性较弱。对此,应采取加强资本的投资和管理、完善公司治理结构以及加强业务板块的扩张等措施。
英文摘要：
With the increasing of financial transparency of listed companies, the quality of accounting information has become a major concern for investors, regulators, creditors and stakeholders. Earnings quality, an important part of accounting informa- tion, also receives great attention. This paper looks at Yunnan Tourism Limited Co. , Ltd and presents a detailed analysis of the company＇ s earnings quality based on the study of its balance sheet, income statement, cash flow statement, stock price and pro- ject structure. This study shows such problems as average earnings quality, insufficient cash flow, and weak stability of the profit structure facing the company. Therefore, measures should he taken to strengthen capital investment and management, improve governance structure and expand business.
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