上市公司非经常性损益信息披露分析——以电子支付行业为例

发布时间：2018-01-01 10:18

本文关键词：上市公司非经常性损益信息披露分析——以电子支付行业为例　出处：《财会通讯》2017年10期 　论文类型：期刊论文

【摘要】：上市公司的年报往往反映企业的运营情况和盈利能力。本文选择在沪深股市上市的37家电子支付公司作为研究对象,通过新浪财经发布的各个上市公司年报,手动查找2014年年报中的非经常性损益信息,通过分析非经常性损益的各个项目、金额、频次、所占比例。以此作为参考,从非经常性损益总体对上市公司净利润的影响程度进行分析,深入分析非经常性损益信息的披露状况。研究结论发现"符合判定条件的政府补助"和"非流动资产处置损益"这两个项目对净利润的贡献率最大,相当多的企业通过这两个项目来调节利润。
[Abstract]:The annual reports of listed companies often reflect the operation and profitability of enterprises. This paper chooses 37 electronic payment companies listed in the Shanghai and Shenzhen stock markets as the research object and publishes the annual reports of listed companies through Sina Finance and Economics. Manually look up the non-recurrent profit and loss information in the 2014 annual report, through the analysis of non-recurrent profit and loss items, amount, frequency, proportion. As a reference. From the non-recurrent profit and loss of the overall impact on the net profit of listed companies to analyze the extent. The conclusion of the study is that "government subsidy that meets the criteria" and "non-current assets disposal profit and loss" contribute the most to the net profit. A considerable number of enterprises regulate profits through these two projects.
【作者单位】：内蒙古财经大学;
【分类号】：F275;F832.51
【正文快照】： 大唐电信(600198)高鸿股份(000851)东港股份(002117)东信和平(002017)通富微电(002156)广电运通(002152)国民科技(300077)航天信息(600271)恒宝股份(002104)华胜天成(600410)天津磁卡(600800)长电科技(600584)焦点科技(002315)顺捷科技(002609)康强电子(002119)美亚柏科(30018

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