本文選題：非經(jīng)常性損益 + 盈余管理�。� 參考：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2014年碩士論文

【摘要】：非經(jīng)常性損益是證券市場(chǎng)重要的財(cái)報(bào)披露指標(biāo)，其一次性及偶發(fā)性的特點(diǎn)使得利益相關(guān)者不能通過利用非經(jīng)常性損益項(xiàng)目來預(yù)測(cè)公司將來的發(fā)展前景。當(dāng)然，凈利潤(rùn)也是企業(yè)用來評(píng)價(jià)盈利水平及經(jīng)營(yíng)能力的重要指標(biāo)，同時(shí)也是債權(quán)人、眾多投資者以及企業(yè)管理層最為關(guān)心的一個(gè)項(xiàng)目。但是，要真正評(píng)估公司價(jià)值還必須要剔除非經(jīng)常性損益項(xiàng)目對(duì)凈利潤(rùn)的影響。如果上市企業(yè)運(yùn)用非經(jīng)常性損益項(xiàng)目進(jìn)行利潤(rùn)調(diào)節(jié)，會(huì)增加投資者理解財(cái)報(bào)進(jìn)而做出合理決策的難度。從1999年至今，雖然財(cái)政部以及證監(jiān)會(huì)頒發(fā)了一系列有關(guān)非經(jīng)常性損益項(xiàng)目的規(guī)則，但上市公司中仍然存在利用非經(jīng)常性損益項(xiàng)目扭虧為盈以及ST類公司通過非經(jīng)常性損益實(shí)現(xiàn)摘星的現(xiàn)象。因此，準(zhǔn)確理解與把握非經(jīng)常性損益對(duì)于投資者正確評(píng)估上市企業(yè)持續(xù)盈利能力進(jìn)而做出合理決策有重要意義。 本文首先參考了國(guó)內(nèi)外與非經(jīng)常性損益和盈余管理相關(guān)的文獻(xiàn)，然后確定了非經(jīng)常性損益與盈余管理概念，，指出上市企業(yè)利用非經(jīng)常性損益進(jìn)行利潤(rùn)操縱的經(jīng)濟(jì)學(xué)原理，即舞弊三角形理論，并且理清了上市公司進(jìn)行盈余操縱的動(dòng)機(jī)。在上述理論基礎(chǔ)之上，本文通過使用案例分析方法詳細(xì)說明了非經(jīng)常性損益各個(gè)具體項(xiàng)目?jī)?nèi)容及上市公司主要盈余操縱手法，繼而對(duì)2008年至2012年中國(guó)滬市上市企業(yè)會(huì)計(jì)數(shù)據(jù)進(jìn)行統(tǒng)計(jì)分析，得出非經(jīng)常性損益項(xiàng)目整體的披露情形，同時(shí)也對(duì)滬市上市企業(yè)非經(jīng)常性損益項(xiàng)目對(duì)會(huì)計(jì)盈余的影響實(shí)施了更加詳細(xì)的研究。接下來本文統(tǒng)計(jì)了非經(jīng)常性損益項(xiàng)目的各個(gè)具體構(gòu)成金額并進(jìn)行排序，從而得出上市企業(yè)操縱會(huì)計(jì)盈余時(shí)經(jīng)常利用的非經(jīng)常性損益具體項(xiàng)目，提醒利益相關(guān)者多加注意。最后，本文給出了研究的結(jié)論、不足及相關(guān)建議。 縱觀全文，本文旨在發(fā)現(xiàn)當(dāng)前我國(guó)上市企業(yè)披露非經(jīng)常性損益項(xiàng)目時(shí)存在的問題，比如，從非經(jīng)常性損益各個(gè)具體項(xiàng)目來看，本文發(fā)現(xiàn)政府補(bǔ)助、因非流動(dòng)資產(chǎn)處置產(chǎn)生的損益、處置長(zhǎng)期股權(quán)投資收益、除上述之外的其他營(yíng)業(yè)外收入與支出、因企業(yè)合并出現(xiàn)的子公司自期初到合并日之間的凈損益等是上市公司非經(jīng)常性損益的最重要來源。借此希望提醒投資者及其他利益相關(guān)者更加清晰的分析上市企業(yè)相關(guān)財(cái)務(wù)業(yè)績(jī)，同時(shí)也給證券市場(chǎng)監(jiān)管者以及相關(guān)政策制定者提供有關(guān)進(jìn)一步規(guī)范非經(jīng)常性損益項(xiàng)目披露的參考意見。
[Abstract]:Non-recurrent profit and loss is an important financial disclosure index in the securities market. Its one-time and accidental characteristics make it impossible for stakeholders to predict the future development prospects of the company by using non-recurrent profit and loss items. Of course, net profit is also an important index to evaluate the profit level and management ability, and it is also a project most concerned by creditors, many investors and management. However, to truly evaluate the company's value, it is also necessary to exclude the impact of non-recurring gains and losses on net profits. If listed enterprises use non-recurring profit and loss items to adjust their profits, it will increase the difficulty for investors to understand financial reports and make reasonable decisions. Since 1999, although the Ministry of Finance and the Securities Regulatory Commission have issued a series of rules on non-recurring profit and loss items, However, there is still the phenomenon that the non-recurrent profit and loss items turn to profit in listed companies and St companies realize star-picking through non-recurrent profit and loss. Therefore, it is important for investors to accurately understand and grasp the non-recurrent profit and loss for evaluating the sustainable profitability of listed enterprises and making reasonable decisions. This paper first refers to domestic and foreign literatures related to non-recurrent profit and loss and earnings management, then defines the concepts of non-recurrent profit and earnings management, and points out the economic principle of using non-recurrent profit and loss to manipulate profits of listed enterprises. Namely fraud triangle theory, and clarify the listed company earnings manipulation motivation. On the basis of the above theory, this paper explains in detail the specific items of non-recurrent profit and loss and the main earnings manipulation techniques of listed companies by using the case analysis method. From 2008 to 2012, the accounting data of listed enterprises in Shanghai Stock Exchange of China were statistically analyzed, and the disclosure of non-recurrent profit and loss items as a whole was obtained. At the same time, it also carries out a more detailed study on the impact of non-recurrent profit and loss items on accounting earnings of listed enterprises in Shanghai Stock Exchange. Then this paper counts the specific amounts of non-recurring profit and loss items and sorts them, so as to get the specific non-recurring profit and loss items that are often used by listed enterprises when manipulating accounting earnings, and remind stakeholders to pay more attention. Finally, this paper gives the conclusion of the study, shortcomings and related suggestions. Throughout the full text, this paper aims to find out the problems existing in the disclosure of non-recurrent profit and loss items by listed enterprises in China. For example, from the specific items of non-recurrent profits and losses, this paper finds that government subsidies, Profits and losses arising from the disposal of illiquid assets, the disposal of long-term equity investment income, and other business income and expenses other than those mentioned above, The most important source of non-recurrent profit and loss of listed companies is the net profit and loss between the beginning of the period and the day of merger. In order to remind investors and other stakeholders to analyze the financial performance of listed companies more clearly, It also provides securities market regulators and relevant policy makers with advice on further regulating the disclosure of non-recurring profit and loss items.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F276.6;F832.51;F275

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前3條

1 董琰霞;ST公司盈余操縱的特征研究[D];內(nèi)蒙古大學(xué);2016年

2 李智璇;三一重工盈余管理的識(shí)別與治理研究[D];河北經(jīng)貿(mào)大學(xué);2016年

3 王靜靜;債務(wù)重組中的盈余管理研究[D];安徽財(cái)經(jīng)大學(xué);2015年

本文編號(hào)：1862953