论非经常性损益.docVIP

25日论我国非经常性损益的历次调整 摘　　要 近年来，我国证券市场的竞争日趋激烈、结构也逐渐复杂化，为了使证券市场能够健康有序发展，自1999年以来我国证监会对非经常性损益进行了多次调整和修订。由于非经常性损益的易操作性以及我国会计信息披露规范的不完善性，一直以来上市公司都利用非经常性损益进行报表粉饰，使得证券市场股价的泡沫增加，股价不能真实反映公司未来获利能力，严重损害了外部投资者的利益。本文首先提出了非经常性损益的由来以及对非经常性损益的认识，其次，回顾了1999年以来对我国非经常性损益历次概念界定并对历次调整中要求披露的项目进行了详细的比较分析，最后，对如何监管我国上市公司的非经常性损益提出了一些建议。我国证监会对非经常性损益的多次调整在控制部分管理层利用非经常性损益进行盈余管理的投机行为上作用显著，这样，不仅能够挤掉证券市场上股价中多余的水分，使股价真实的反映公司未来的盈利能力，还能保护中小投资者的利益，使他们做出有价值的投资决策。但是，现今我国非经常性损益的披露规范还存在不足之处，在论文结论处提出了个人的建议和看法。 关键词： 非经常性损益；信息披露；报表粉饰；调整 Talk about Non-recurring gains and losses of the previous decriminalizes adjustment in our country Abstract In recent years, our country securities market competition is becoming increasingly fierce, the structure also gradually complicated, in order to make the healthy and orderly development of the securities markets, since the first proposal in 1999 ，China Securities Regulatory Commission adjusted and repaired non-recurring gains and losses for many times. Because the operability of the non-recurring gains and losses and the non perfect of the accounting information disclosure ,there are many listed companies are using non profit and losse to whitewash Statements, makes the securities market share price increases, the bubble can’t truly reflect the future profitability, seriously damage the interests of the outside investors. This paper puts forward the origin and the understanding about non-recurring gains and losses. Secondly, reviews the non-recurring gains and losses of the various definitions and all previous adjustment of the project is required to disclose the detailed comparative analysis. Finally some Suggestions about how to regulatory decriminalizes profits were put forward . The adjustments of the CSRC have Significant effects in control manager’s management and Speculations and so on, not only can squeeze in the securities market share, make the excess water price reflected on the future of the company profitability, still can protect the interests of sm