上市公司非经常性损益问题研究  

On Non-recurring Gain and Loss Problem of Listed Companies

作　　者：马静[1] 孙海凤[1] 

机构地区：[1]中央财经大学会计学院,北京100081

出　　处：《商业研究》2011年第11期186-190,共5页Commercial Research

基　　金：北京市属高校人才强教深化计划"高层次人才资助计划"项目;项目编号:PHR20100512

摘　　要：根据沪市上市公司2010年年报数据,本文采用非经常性损益贡献率指标,利用描述性统计方法,分析了不同类型T族公司利用非经常性损益调节净利润的程度和手段,认为监管制度对T族公司利用非经常性损益调节净利润具有较强的导向作用,受"扣除非经常性损益后的净利润为正值"的限制,"摘帽"公司更注重通过提升主营业务收益来实现扭亏,而未受非经常性损益限制的"摘星"和恢复上市公司则更多地通过做多非经常性收益项目、增加净利润来扭亏,政府财政补贴、资产出售和债务重组仍然是它们做多非经常性收益、实现扭亏的重要手段。Based on the 2010 data of listed companies in Shanghai Securities Exchange,using Contribution Rate index of Non-recurring gain and loss,this paper analyses degrees and methods that the different types of T family companies reconcile Net profit using Non-recurring gain and loss,and suggests that supervises system plays a strong guiding role in the course.Limited by the term that Non-recurring profit and loss deduction after the net profit should be positive,companies that will be putted off hat should put more emphasis on making up deficits and increasing surpluses by increasing their main business profit,while for companies reaching for the stars as well as resuming the listing those without being limited by the term mentioned above,they still tend to make more Non-recurring gain and loss using government financial subsidies,asset sales and debt restructuring as important methods to make up deficits and increase surpluses.

关 键 词：非经常性损益 T族公司 净利润 影响 

分 类 号：F235[经济管理—会计学]