上市公司非经常性损益盈余管理研究

发布时间：2018-03-20 07:31

本文选题：非经常性损益　切入点：盈余管理　出处：《江苏科技大学》2012年硕士论文　论文类型：学位论文

【摘要】：我国证监会于2008年发布最新规定，对非经常性损益项目的定义、具体内容以及披露要求进行了补充与修订，旨在控制上市公司操纵非经常性损益的行为。但由于多方面的原因，目前上市公司依然会利用非经常性损益进行盈余管理，，从而操纵利润，达到特定的目的。本文以2008-2010年上海证券交易所上市的公司为研究样本，将其具体划分为微利组上市公司、亏损组上市公司及高盈利组上市公司；对这三组上市公司利用非经常性损益进行盈余管理的行为进行了实证研究。研究发现，无论是亏损公司还是盈利公司的盈余管理都相当倚重于非经常性损益。它们利用非经常性损益进行盈余管理动机各不相同：亏损公司主要是为了扭亏为盈；微利公司为了避免亏损；而高盈利公司则是为了平滑利润和避免利润下降等。同时，本文还搜集了2009年微利上市公司、亏损上市公司、高盈利上市公司非经常性损益指标的分项数据，进行描述性统计分析及回归分析。分析发现，上市公司利用非经常性损益的主要手段是处置资产损益、政府补贴和其他营业外收支等。基于上述研究结果，本文建议：将非经常性损益作为会计核算的一项独立内容纳入利润表，并进行具体、透明的表外披露；同时，在监管政策实施中全面考虑非经常性损益的影响。
[Abstract]:On 2008, China's Securities Regulatory Commission issued the latest regulations, which supplemented and revised the definition, specific contents and disclosure requirements of non-recurrent profit and loss items, in order to control the manipulation of non-recurrent profits and losses by listed companies. At present, listed companies will still use non-recurrent profit and loss to manage earnings, so as to manipulate profits to achieve a specific purpose. This paper takes the listed companies of Shanghai Stock Exchange from 2008 to 2010 as the research samples, and divides them into three groups: the listed companies with low profit group, the listed companies with loss group and the listed companies with high profit group. This paper makes an empirical study on the earnings management behavior of these three groups of listed companies using non-recurrent gains and losses. The earnings management of both loss-making companies and profit-making companies relies heavily on non-recurrent profits and losses, and their motives for earnings management are different: the loss-making companies are mainly in order to turn losses into profits; In order to avoid the loss, the high-profit company is to smooth the profit and avoid the decline of the profit. At the same time, this paper also collected the meager profit listed company, the loss-making listed company in 2009. This paper makes descriptive statistical analysis and regression analysis on the itemized data of non-recurrent profit and loss index of high-profit listed companies. The analysis shows that the main means of utilizing non-recurrent profit and loss of listed companies is to dispose of assets gains and losses. Government subsidies and other non-operating expenses, etc. Based on the above results, this paper suggests that non-recurrent profits and losses should be included in the income statement as an independent part of accounting, and that specific and transparent off-statement disclosure should be carried out; at the same time, In the implementation of regulatory policy to consider the impact of non-recurrent gains and losses.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.51;F224

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