非流动资产处置损益对企业盈余管理的影响研究  

Research on the Influence of Non-current Assets Disposal Profit and Loss on Corporate Earnings Under the New Standard System

作　　者：赖曾琳 LAI Zenglin(Liming Vocational University,Quanzhou,Fujian 362000,China)

机构地区：[1]黎明职业大学商学院,福建泉州362000

出　　处：《山东商业职业技术学院学报》2024年第3期6-10,共5页Journal of Shandong Institute of Commerce and Technology

基　　金：2020年泉州市社会科学规划项目“新准则体系下非流动资产处置损益对企业盈余的影响研究”(2020E04)。

摘　　要：对财政部发文新增的“资产处置损益”科目和利润表“资产处置收益”列报项目给企业盈余管理带来的影响进行探究。新准则的实行细化了会计核算的程度;提高了各类非流动资产处置损益列报的一致性,但扰乱了利润的构成逻辑;赋予了上市公司利用非流动资产处置损益进行盈余管理更大的空间,对整个市场和单个企业的净利润都有影响。提出会计准则应明确资产处置损益的属性、信息使用者应排除非经营性损益的干扰、企业应重视可持续发展能力的建议。This paper explores the impact of the newly added“gain and loss on asset disposal”item and the“income from asset disposal”item in the income statement of the Ministry of Finance issued on December 25,2017.The implementation of the new standards has refined the degree of accounting;It improves the consistency of all kinds of non-current assets disposal gain and loss reporting,but disturbs the logic of profit composition;It gives listed companies more space to make use of non-current asset disposal gain and loss for earnings management,which has a greater impact on the whole market and the net profit of individual enterprises.It is suggested that accounting standards should clarify the property of assets disposal gain and loss,information users should eliminate the interference of non-operating gain and loss,and enterprises should pay attention to the ability of sustainable development.

关 键 词：资产处置损益 非经营性损益 净利润 

分 类 号：F235[经济管理—会计学]