关于非经常性损益问题的探讨

On Non-Current Profit and Loss

在现代资本市场中,不少上市公司利用非经常性损益粉饰业绩,使其挑起上市公司利润大梁的责任,严重影响了会计报表的正确阅读和理解。尽管国家财政部、证监会相继发布了一系列规范,但实际情况并没有大的改观。探讨非经常性损益的相关问题,正确认识非经常性损益,是防止和遏制上市公司利用非经常性损益调节利润、损害投资者利益行为发生的重要手段。

In modem capital market, many listed companies overstated their performance by exploiting non-current profit and loss items, making them to be primary source of profit, which h.as severely impacted a correct reading and understanding of accounting statements. Although a series of normalization have beeh made by Ministry of Finance, and China Securities Regulatory Commission, This situation hasn＇t been changed greatly. The author inquines some concerns about non-current profit and loss items in this paper, aiming at recognizing correctly non-current profit and loss items, preventing from and curbing the occurrence of some listed companies＇ adjusting profit and doing harm to the interests of investors.