非经常性损益对财务报表的影响分析
关键词： 非经常性损益；盈利质量；上市公司
The impact of non-recurring gains and losses on the financial statements
Abstract： In recent years, Investors, creditors and other stakeholders on the quality of the profitability of listed companies has been closely following. From recent trends, the listed company's stakeholders concerned about how much profit at the same time, more concerned about the quality of earnings, the company's continued profitability and core competitiveness. The number of listed companies in China in recent years the quality of earnings is generally low, the use of non-recurring gains and losses to whitewash results, profit-Africa-recurring gains and losses increasing proportion, some even virtual surplus real loss, seriously distort the level of performance to the continuance of the quality of earnings remain uncertain. Especially for a special category of listed companies-ST companies, in order to retain brand and avoid delisting punishment, the use of non-recurring gains and losses to profit adjustment, to achieve the purpose of profitability. In this paper, the analysis of the impact of non-recurring gains and losses of listed companies on the quality of earnings, strengthening the supervision of listed companies, accurately reflect the profitability of listed companies, to improve the quality of accounting information disclosure of listed companies, to protect investors' legitimate rights and interests, and improve various regulations standards, and the promotion of China's securities market continue to grow and develop, has a certain practical significance.
Key words: Extraordinary Item；Revenue Quality；Listed Companie
目录
引言 1
一、非经常性损益的界定2
(一) 非经常性损益的含义与特征2
(二) 我国对非经常性损益界定的历史沿革2
(三) 非经常性损益的相关概念辩析3
1.非经常性损益与经常性损益辩析3
2.非经常性损益与利得损失辩析4
二、非经常性损益与盈利质量的关系5
(一) 盈利质量概述 5
1. 盈利质量的含义 5
2. 上市公司盈利质量现状 5
(二)非经常性损益与盈利质量 5
三、上市公司利用非经常性损益掩饰盈利质量问题的手段7
(一) 处置长期资产随意化7
(二) 资产减值准备调节化7
(三) 实行债务重组7
(四) 政府补贴边缘化8
(五) 会计差错追溯化8
四、ST宝龙案列分析 9
(一) 公司介绍 9
(二) 案列概况9
(三) 盈利质量相关财务指标分析10
1.盈利获现程度分析 10
2.盈利相关程度分析 10
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