非经常性损益的报表操纵行为分析与研究

Analysis and Research on the Control of Non-Constancy Break-ever Report

非经常性损益项目是本质上不经常发生或不正常的交易或事项。近年来 ,一些上市公司利用非经常性损益粉饰会计报表 ,其操纵报表手段有资产置换、债务重组、显失公允的关联交易等等 ,以达到其“配股”、“扭亏”等方面的目的。尽管新修订的会计准则对利用债务重组损益等进行报表操纵行为有了一定的压制 ,但故意错用会计政策及手段上“推陈出新”是注册会计师审计时需防备的新问题。

Non-constarcy break-ever item in essence is inconstanter abnormal transaction or issue. Recently, some listed comanies take advantage of non-constancy break-ever to color accounting report through displacing of assets, debt reconstruction, unjust corelation trade aimed at alloting shares and making up deficits, etc. Although newly revised accounting criterion to some extent inhibit the control of reports such as debt reconstruction of break-ever reports, falsely making use of accouting policy and the artifice of weeding through the old to bring forth the new are emerged problems when registered accountants audit.