Earnings quality is the quality of the earnings information of an
enterprise, and it is an evaluation result of the quality of the accounting income
obtained by the enterprise. This paper adopts the case analysis method to study,
and selects the liquor industry Kweichow Moutai Co., Ltd. as the analysis object.
By consulting the annual reports of Kweichow Moutai in recent years, selecting
financial indicators that reflect the characteristics of earnings growth, safety,
sustainability and cash security to judge the level of its earnings quality, it is
found that there are problems such as insufficient growth in its earnings. To
analyze these problems and give reasonable advice on these issues.