【摘要】：非經(jīng)常性損益是資本市場上重要的信息披露指標,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測企業(yè)未來的發(fā)展前景。如今,利潤指標是用來衡量企業(yè)盈利能力和經(jīng)營水平的關鍵指標之一,它因此也是廣大投資者、債權人以及公司管理者最為關心的指標。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,正確地規(guī)范非經(jīng)常性損益的披露,提高信息披露質量,對于保護投資者的合法權益也將發(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對非經(jīng)常性損益內容的界定以及披露要求,通過實證研究與規(guī)范研究相結合的方法,運用描述性統(tǒng)計、圖表分析、案例分析等方法對符合標準的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、披露格式及內容不甚規(guī)范、非經(jīng)常性損益界定模糊等。這嚴重影響了會計信息質量,降低了會計信息真實、可靠和相關性。針對這些問題本文提出了加強監(jiān)管、完善相關法律法規(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業(yè)績,同時給市場監(jiān)管者和相關政策制定者關于進一步規(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.
【學位授予單位】：東北財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2011
【分類號】：F233;F832.51

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