本文選題：非金融業(yè)上市公司　切入點(diǎn)：非主營因素　出處：《中國注冊(cè)會(huì)計(jì)師》2013年04期

【摘要】：通過分析2007-2010年滬深兩市非金融業(yè)上市公司營業(yè)外收支凈額、投資收益和公允價(jià)值變動(dòng)這三個(gè)非主營因素對(duì)利潤的貢獻(xiàn)發(fā)現(xiàn),我國絕大多數(shù)公司的非主營因素對(duì)公司利潤產(chǎn)生了正面影響,但很多公司特別是大公司的非主營因素對(duì)利潤的貢獻(xiàn)偏高,其中營業(yè)外收支凈額對(duì)利潤的貢獻(xiàn)最大,其次是投資收益,而公允價(jià)值變動(dòng)一般情況下對(duì)利潤貢獻(xiàn)很小,但在金融市場動(dòng)蕩期間則會(huì)對(duì)利潤產(chǎn)生較大不利影響。上述特點(diǎn)很可能導(dǎo)致上市公司總體利潤不確定性偏高、不利于企業(yè)和整體經(jīng)濟(jì)的可持續(xù)發(fā)展、加大經(jīng)濟(jì)體系的系統(tǒng)風(fēng)險(xiǎn)、以及不利于價(jià)值投資理念的樹立。
[Abstract]:Based on the analysis of the contribution of the three non-main factors to the profits of non-financial listed companies in Shanghai and Shenzhen stock markets from 2007 to 2010, such as net income and expenditure, investment income and fair value change, The non-main factors of most companies in China have a positive effect on the profits, but the non-main factors of many companies, especially the large companies, contribute more to the profits, among which the net non-operating income and expenditure contribute the most to the profits. The second is investment income, and the change of fair value generally contributes little to profits, but it will have a great negative impact on profits during the financial market turbulence. The above characteristics may lead to the high uncertainty of the overall profits of listed companies. It is unfavorable to the sustainable development of the enterprise and the whole economy, to increase the systematic risk of the economic system, and to set up the idea of value investment.
【作者單位】： 天津理工大學(xué)國際工商學(xué)院;
【基金】：天津市哲學(xué)社科基金項(xiàng)目,項(xiàng)目名稱:濱海新區(qū)戰(zhàn)略性新興產(chǎn)業(yè)的產(chǎn)融結(jié)合模式選擇(項(xiàng)目號(hào):TJYY12-057)
【分類號(hào)】：F233;F832.51

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