上市公司非经常性损益信息披露研究毕业论文.docVIP

毕业论文 （20_ _届） 上市公司非经常性损益信息披露研究 摘 要 自从1999年中国证监会要求上市公司在财务报告中披露“扣除非经常性损益后的净利润”以来，非经常性损益信息引起了上市公司和投资者的足够重视。非经常性损益是上市公司发生的与生产经营无直接关系以及虽与生产经营相关，但却不能产生持续、稳定的收益。在我国，非经常性损益的研究相对较晚，由于制度的不完善，人为操纵的空间较大，一些企业特别是上市公司利用非经常性损益项目调节利润，粉饰业绩，大大降低了会计信息的质量。同时由于股市退市风险制度的存在，使得非经常性损益成为盈余管理的重要目标。本文选取宁波市上市公司2009年年报，对其中非经常性损益信息披露情况加以研究，分析非经常性损益信息披露存在的问题，试图提出一些见解，以期能为以后的决策提供有用的信息。 关键词：Abstract Since 1999, the CSRC requires listed companies to disclose “net profit after deducting Non-recurring profit and loss” in financial reports , Non-recurring profit and loss information attracted enough attention among listed companies and investors. Non-recurring profit and loss is profit that ocurred in listed companies which is not derectelly related with production and although directelly related with proproduction, can not produce sustained and stable income for company. In our country, some research about Non-recurring profit and loss developped relatively late, because the system is imperfect, space of manipulation is lage, some companies, especially listed companies using non-reocurring items adjust profits, thus reduce the quality of accounting imformation. At the same time, because the existence of stock market delisting risk, makes Non-recurring profit and loss become important objectives of earnings management. This paper selected the annual report dataset of listed companies of Ningbo city in 2009, doing the research of disclosure Non-recurring profit and loss, analysising the problems in disclosing Non-recurring profit and loss, trying to put forward some advice, hoping to provide useful imformation for future research. Keywords：Listed Companies； Non-recurring Profit and Loss；Enumeration Method；Table Disclosed 目 录 1 非经常性损益的含义 2 1.1 国外有关非经常性损益的概念 2 1.2 国内有关非经常损益的规定 3 1.3 中外对非经常性损益定义的对比分析 4 2 非经常性损益的内容及披露要求 6 2.1 6 2.1.1 国外非经常性损益内容的相关规定 6 2.1.2 国内非经常性损益内容的历次变化 6 2.2 非经常性损益的披露要求 9 2.2.1 国外对非经常性损益信息的披露要求 9 2.2.2 国内对非经常性损益信息的披露要求 10 3上市公司非经常性损益信息披露情况 12 3.1 上市公司对非经常性损益信息披露的理解 12 3.2 基于宁波市上市公