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摘要：近几年来，投资者、债权人和其他利益相关者对上市公司盈利质量问题一直密切关注。从最近趋势看来，上市公司的利益相关者在关注盈利多少的同时，更关注盈利质量，公司的持续盈利能力和和核心竞争力。近年来我国有不少上市公司盈利质量普遍较低,利用非经常性损益粉饰业绩,在利润中非经常性损益所占比重越来越大，有的甚至虚盈实亏，严重扭曲了业绩水平，使其持续盈利质量存在隐忧。尤其对于特殊的一类上市公司ST公司，为了保牌和避免退市惩罚，利用非经常性损益来调节利润，达到扭亏为盈的目的。本文通过对上市公司非经常性损益对盈利质量影响的分析，对于加强上市公司的监管，准确反映上市公司盈利能力，提高上市公司会计信息披露的质量，保护投资者的合法权益，完善各项法规准则，以及促进我国证券 市场不断发展壮大，均具有一定的现实意义。4405
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关键词： 非经常性损益；盈利质量；上市公司
The impact of non-recurring gains and losses on the financial statements
Abstract： In recent years, Investors, creditors and other stakeholders on the quality of the profitability of listed companies has been closely following. From recent trends, the listed company's stakeholders concerned about how much profit at the same time, more concerned about the quality of earnings, the company's continued profitability and core competitiveness. The number of listed companies in China in recent years the quality of earnings is generally low, the use of non-recurring gains and losses to whitewash results, profit-Africa-recurring gains and losses increasing proportion, some even virtual surplus real loss, seriously distort the level of performance to the continuance of the quality of earnings remain uncertain. Especially for a special category of listed companies-ST companies, in order to retain brand and avoid delisting punishment, the use of non-recurring gains and losses to profit adjustment, to achieve the purpose of profitability. In this paper, the analysis of the impact of non-recurring gains and losses of listed companies on the quality of earnings, strengthening the supervision of listed companies, accurately reflect the profitability of listed companies, to improve the quality of accounting information disclosure of listed companies, to protect investors' legitimate rights and interests, and improve various regulations standards, and the promotion of China's securities market continue to grow and develop, has a certain practical significance.
Key words: Extraordinary Item；Revenue Quality；Listed Companie
目录
引言 1
一、非经常性损益的界定2
(一) 非经常性损益的含义与特征2
(二) 我国对非经常性损益界定的历史沿革2
(三) 非经常性损益的相关概念辩析3
1.非经常性损益与经常性损益辩析3
2.非经常性损益与利得损失辩析4
二、非经常性损益与盈利质量的关系5
(一) 盈利质量概述 5
1. 盈利质量的含义 5
2. 上市公司盈利质量现状 5
(二)非经常性损益与盈利质量 5
三、上市公司利用非经常性损益掩饰盈利质量问题的手段7
(一) 处置长期资产随意化7
(二) 资产减值准备调节化7
(三) 实行债务重组7
(四) 政府补贴边缘化8
(五) 会计差错追溯化8
四、ST宝龙案列分析 9
(一) 公司介绍 9
(二) 案列概况9
(三) 盈利质量相关财务指标分析10
1.盈利获现程度分析 10
2.盈利相关程度分析 10