非经常性损益的列报:理论、准则与分析  

Analysis on Theory and Standards of Extraordinary Gains and Losses Presentation

作　　者：樊行健[1] 郑珺[1] 

机构地区：[1]西南财经大学会计学院,610074

出　　处：《会计研究》2009年第11期36-43,共8页Accounting Research

基　　金：西南财经大学创新人才培养基金资助

摘　　要：我国证券市场监管者对盈余构成中的非经常性损益正在经历一个制度变化的过程。2008年证监会又发布了《公开发行证券的公司信息披露解释性公告第1号——非经常性损益(2008)》。然而,对于非经常性损益是否应该计入企业损益这个问题,理论研究中的当期营业观和损益满计观各执己见。各国的准则制定基本采纳损益满计观,但具体发布的准则、公告存在着差异。本文基于对理论的分析和准则的比较,认为在我国目前非经常性损益监管采取"突击式"增减列举项目的方式下,财务报告使用者有必要结合宏观经济形势的发展以及公司自身特点,对非经常性损益展开动态评价和嵌入性分析,合理评价非经常性损益的影响。The regulations of non-recurring gains and losses presentation are undergoing a process of institutional change in China's securities market.In 2008 Securities and Exchanges Commission issued a 'public offering of securities of the Company Disclosure interpretative bulletin No.1-non-recurring gains and losses (2008).' However,it is questionable that non-recurring gains and losses should be included in enterprise profit and loss.The criteria for countries almostly adopts All-Inclusive Concept of Income,but there are differences on specific guidelines and notices.Based on the theoretical analysis and comparison of the criteria,the financial reports users need to combine the development of the macroeconomic situation as well as enterprise characteristics to evaluate the impact of extraordinary gains and losses reasonably.

关 键 词：非经常性损益 当期营业观 损益满计观 准则 

分 类 号：F275[经济管理—企业管理]