【摘要】：非經(jīng)常性損益是資本市場上重要的信息披露指標(biāo),非經(jīng)常性損益的一次性、偶發(fā)性特點使投資者無法通過其來預(yù)測企業(yè)未來的發(fā)展前景。如今,利潤指標(biāo)是用來衡量企業(yè)盈利能力和經(jīng)營水平的關(guān)鍵指標(biāo)之一,它因此也是廣大投資者、債權(quán)人以及公司管理者最為關(guān)心的指標(biāo)。但是,要能真正體現(xiàn)企業(yè)的持續(xù)經(jīng)營能力還必須要剔除非經(jīng)常性損益的影響。如果上市公司利用非經(jīng)常性損益操縱利潤,這將嚴(yán)重影響會計報表的正確閱讀和理解,成為我國證券市場向著健康方向發(fā)展的嚴(yán)重阻礙之一。從1999年以來,盡管國家財政部、證監(jiān)會相繼發(fā)布了一系列關(guān)于非經(jīng)常性損益的規(guī)范,但是非經(jīng)常性損益披露不規(guī)范、上市公司利用非經(jīng)常性損益扭虧為盈、ST類公司利用其“摘星”“摘帽”的情況并沒有太大的改觀。因此,正確的理解非經(jīng)常性損益這一指標(biāo)對于投資者正確理解和把握上市公司的持續(xù)盈利能力,從而做出科學(xué)合理的投資決策具有重要意義；將非經(jīng)常性損益作為重要的監(jiān)管指標(biāo),正確地規(guī)范非經(jīng)常性損益的披露,提高信息披露質(zhì)量,對于保護投資者的合法權(quán)益也將發(fā)揮重要作用。 本文從非經(jīng)常性損益的概念出發(fā),比較和分析非經(jīng)常性損益的國際和國內(nèi)對非經(jīng)常性損益內(nèi)容的界定以及披露要求,通過實證研究與規(guī)范研究相結(jié)合的方法,運用描述性統(tǒng)計、圖表分析、案例分析等方法對符合標(biāo)準(zhǔn)的2007年——2010年滬市A股樣本數(shù)據(jù)進行統(tǒng)計與分析。研究表明我國上市公司非經(jīng)常性損益披露還存在諸多問題,諸如披露口徑不一致、披露格式及內(nèi)容不甚規(guī)范、非經(jīng)常性損益界定模糊等。這嚴(yán)重影響了會計信息質(zhì)量,降低了會計信息真實、可靠和相關(guān)性。針對這些問題本文提出了加強監(jiān)管、完善相關(guān)法律法規(guī)等一系列措施�？v觀全文旨在發(fā)現(xiàn)現(xiàn)階段我國上市公司非經(jīng)常性損益披露中存在的問題,希望提醒投資者更加清晰的分析上市公司財務(wù)業(yè)績,同時給市場監(jiān)管者和相關(guān)政策制定者關(guān)于進一步規(guī)范非經(jīng)常性損益提供一定的參考意見。
[Abstract]:Non-recurrent profit and loss is an important index of information disclosure in capital market. The one-off and occasional characteristics of non-recurrent profit and loss make it impossible for investors to predict the future development prospects of enterprises. Today, the profit index is one of the key indicators to measure the profitability and management level of a company, so it is also the most concerned indicator for investors, creditors and corporate managers. However, it is necessary to eliminate the influence of non-recurrent profit and loss in order to truly reflect the ability of continuing operation. If listed companies use non-recurrent profits and losses to manipulate profits, this will seriously affect the correct reading and understanding of accounting statements, and become one of the serious obstacles to the healthy development of China's securities market. Since 1999, although the Ministry of Finance and the Securities Regulatory Commission have successively issued a series of norms on non-recurrent profits and losses, the disclosure of non-recurrent profits and losses has not been standardized. Listed companies use their non-recurring gains and losses to turn profits, while ST's use of its "star-picking" and "head-picking" has not changed much. Therefore, the correct understanding of the non-recurrent profit and loss index is of great significance for investors to correctly understand and grasp the sustainable profitability of listed companies and make scientific and reasonable investment decisions. Taking non-recurrent profit and loss as an important supervision index, correctly standardizing the disclosure of non-recurrent profit and loss and improving the quality of information disclosure will also play an important role in protecting the legitimate rights and interests of investors. Starting from the concept of non-recurrent profit and loss, this paper compares and analyzes the definition and disclosure requirements of non-recurrent profit and loss at home and abroad, and applies descriptive statistics through the combination of empirical research and normative research. Chart analysis, case analysis and other methods to meet the standards of 2007-2010 Shanghai A-share stock market sample data statistics and analysis. The research shows that there are still many problems in the disclosure of non-recurrent profits and losses of listed companies in China, such as inconsistent disclosures, irregular disclosure formats and contents, vague definition of non-recurrent profits and losses, and so on. This seriously affects the quality of accounting information and reduces the authenticity, reliability and relevance of accounting information. In view of these problems, this paper puts forward a series of measures such as strengthening supervision and perfecting relevant laws and regulations. The purpose of this paper is to find out the problems existing in the disclosure of non-recurrent profits and losses of listed companies in China, and to remind investors to analyze the financial performance of listed companies more clearly. At the same time to market regulators and relevant policy makers on the further regulation of non-recurrent gains and losses to provide some reference.
【學(xué)位授予單位】：東北財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：F233;F832.51

【參考文獻】

相關(guān)期刊論文 前10條

1 邵毅平;謝芝麗;;基于新會計準(zhǔn)則的上市公司非經(jīng)常性損益信息披露研究[J];財會通訊;2010年06期

2 鄧秋云;非經(jīng)常性損益與股票價格的相關(guān)性分析[J];財經(jīng)理論與實踐;2005年03期

3 邵毅平;謝芝麗;;非經(jīng)常性損益相關(guān)規(guī)定的國內(nèi)外比較[J];國際商務(wù)財會;2009年04期

4 張勝;于富生;;非經(jīng)常性損益：國際比較與評價[J];財政監(jiān)督;2008年12期

5 魏濤;陸正飛;單宏偉;;非經(jīng)常性損益盈余管理的動機、手段和作用研究——來自中國上市公司的經(jīng)驗證據(jù)[J];管理世界;2007年01期

6 徐曉偉,李林杰,安月平;從非經(jīng)常性損益看上市公司的盈余管理——對上市公司信息披露中的非經(jīng)常性損益的實證分析[J];華中科技大學(xué)學(xué)報(社會科學(xué)版);2003年01期

7 孟焰,張莉;對非經(jīng)常性損益確認(rèn)與披露問題的探討[J];會計研究;2003年12期

8 孟焰;王偉;;我國非經(jīng)常性損益信息披露管制效果研究[J];會計研究;2009年06期

9 周勤業(yè),周長青;非經(jīng)常性損益對滬市上市公司財務(wù)業(yè)績影響研究[J];上海立信會計學(xué)院學(xué)報;2005年01期

10 張潔;;關(guān)于非經(jīng)常性損益問題的探討[J];吉林省經(jīng)濟管理干部學(xué)院學(xué)報;2007年02期

相關(guān)博士學(xué)位論文 前1條

1 楊模榮;新會計準(zhǔn)則下非經(jīng)常性損益披露問題研究[D];合肥工業(yè)大學(xué);2008年

相關(guān)碩士學(xué)位論文 前4條

1 劉曉靜;我國上市公司非經(jīng)常性損益的研究[D];北京林業(yè)大學(xué);2006年

2 何鵬;上市公司非經(jīng)常性損益的問題研究[D];重慶工學(xué)院;2008年

3 陳煜;我國房地產(chǎn)上市公司利潤質(zhì)量評價研究[D];中南大學(xué);2009年

4 張圣;上市公司非經(jīng)常性損益信息含量研究[D];吉林大學(xué);2010年

，

本文編號：2284677