Considering the system has too many indexs , the paper chooses a representative index K from the assets quality analysis system and EQ from the earnings quality analysis system to analyse the financial quality of the listed firms.

• 考虑到指标太多，本文又在资产质量分析指标体系中选出了具有代表性的K值来分析上市公司的资产质量，从收益质量分析指标体系中选取了具有代表性的EQ值来进行上市公司收益质量的分析。