我国上市公司非经常性损益披露问题研究——以沪市上市公司为例的中期报告.docxVIP

我国上市公司非经常性损益披露问题研究——以沪市上市公司为例的中期报告 摘要： 本文以2019年沪市上市公司中期报告为基础，结合会计准则和非经常性损益披露要求，对上市公司非经常性损益披露问题展开研究。研究结果表明，沪市上市公司普遍存在非经常性损益披露不规范、反映不真实以及未披露等问题。其中，部分企业通过刻意选择包装非经常性损益项目来美化业绩，而忽略真实业绩的质量；另一些企业则在非经常性损益披露中缺乏透明度，难以评估企业未来风险。综合来看，沪市上市公司在非经常性损益披露方面存在一定问题，需要加强信息透明度、准确度和标准化程度，从而提高上市公司披露质量和投资者的满意度。 关键词：非经常性损益；披露要求；信息透明度；投资者保护 Abstract: Based on the 2019 interim reports of the Shanghai Stock Exchange listed companies, this paper explores the issues of non-recurring profit and loss disclosure by listed companies in China, in accordance with accounting standards and non-recurring profit and loss disclosure requirements. The research shows that there are common problems in non-recurring profit and loss disclosures in Shanghai listed companies, including non-standard disclosures, lack of authenticity, and non-disclosure. Some enterprises deliberately package non-recurring profit and loss items to beautify their performance, while ignoring the quality of their actual performance. Other enterprises lack transparency in non-recurring profit and loss disclosures, making it difficult to assess future risks. Overall, Shanghai listed companies have certain problems in the disclosure of non-recurring profit and loss, and need to enhance information transparency, accuracy and standardization in order to improve disclosure quality and investor satisfaction. Keywords: Non-recurring profit and loss; disclosure requirements; information transparency; investor protection