论计提“八项准备”对上市公司业绩的影响

Influence of Putting Aside "Eight Reserve Items" on Performance of Listed Companies

计提“八项准备”对上市公司会计政策在变更以前年度、当年、今后业绩会造成不同程度的影响。本文详细论述了上述影响,分析了上市公司利用计提“八项准备”来“操纵”利润的可能性,并提出了相应的治理对策。

Putting aside '8 Reserve Items' will cause influences of different degrees on the performance of the years before, the current year, and the years after the change of accounting polices of listed companies ,This article discusses the above influences in detail, analyses the feasibility of this means to control the profit and proposes corresponding reacting measures.