非经常性损失与监管利润关系及对审计的启示  

The Impact of Nonrecurring Losses on Profits for Supervisory Purpose and the Suggestions on Auditing Practices

作　　者：崔文迁[1] 陈敏[2] 

机构地区：[1]清华大学经济管理学院,100084 [2]北京国家会计学院

出　　处：《审计研究》2010年第2期91-96,共6页Auditing Research

摘　　要：非经常性损益是我国证监会提出的监管概念,其中,非经常性损失能够调高监管利润,客观上粉饰公司市场形象与融资能力。本文将非经常性损失的确定性程度分为三个等级,作为分类变量;将非经常性损失与利润总额绝对值比率作为考察变量,分析不确定性对监管利润的影响。我们得出的结果是非经常性损失的不确定性越高,监管利润被粉饰的可能性越大。建议在审计实践中关注具有不确定性的非经常性损失,防止企业将正常损失混入非经常性损失。＂Nonrecurring gains and losses＂ is a supervisory concept raised by China Securities Regulatory Commission. Especially, nonrecurring losses can be used to increase ＂the profits for supervisory purpose＂ and achieve the window-dressing of a company＇s image and financing ability. The uncertainty of nonrecurring losses can be classified into 3 levels, which can be used as a classified variable. Then we use the absolute ratio of nonrecurring losses and total profits to analyze the impact of this uncertainty on the profits for supervisory purpose. We draw the conclusion that the higher the uncertainty of nonrecurring losses, the greater the possibility of window-dressing. Auditing practices should pay more attention on the uncertainty of nonrecurring losses, and be alert against the intermingling of nonrecurring losses with normal losses.

关 键 词：非经常性损失 不确定性 监管利润 融资门槛 

分 类 号：F239.4[经济管理—会计学]