摘 要
非经常性损益作为上市公司财务报表中的重要组成部分，其定义和特点对于投资者和监管者而言至关重要。非经常性损益通常指与公司日常经营活动无直接关联的收入和支出，具有偶发性和非持续性等特点。然而，上市公司出于摆脱风险警示、满足契约要求或提高股价等动机，可能会操纵非经常性损益以粉饰财务报表。非经常性损益操纵的常见手法包括虚构非经常性收入、隐瞒非经常性支出、滥用会计估计与会计政策以及非经常性损益的跨期调整等。这些手法不仅误导了投资者的决策，加剧了市场波动，还掩盖了公司的真实经营问题，严重违反了会计准则和法规。为了防范非经常性损益的操纵，上市公司应采取一系列审计防范措施。首先，加强投资者教育，提高投资者对非经常性损益的识别能力和风险意识。其次，强化市场监管，加大对非经常性损益操纵行为的查处力度，维护市场秩序和公平交易。此外，加强内部审计，确保公司财务报表的真实性和准确性。最后，建立举报奖励制度，鼓励社会公众积极举报非经常性损益操纵行为，增强社会监督力量。非经常性损益的操纵行为对投资者、市场和公司本身均造成了严重危害。通过加强审计防范措施，可以有效降低操纵行为的风险，保护投资者利益，维护市场的公平与秩序。
关键词：上市公司；损益操纵；防范措施
Abstract
As an important component of the financial statements of listed companies, the definition and characteristics of non recurring gains and losses are crucial for investors and regulators. Non recurring gains and losses usually refer to income and expenses that are not directly related to the company's daily operating activities, and have characteristics such as occasional and non recurring. However, listed companies may manipulate non recurring gains and losses to whitewash their financial statements out of motives such as avoiding risk warnings, meeting contractual requirements, or raising stock prices. The common methods of manipulating non recurring gains and losses include fabricating non recurring income, concealing non recurring expenses, abusing accounting estimates and policies, and cross period adjustments of non recurring gains and losses. These techniques not only mislead investors' decisions, exacerbate market volatility, but also conceal the true operational issues of the company, seriously violating accounting standards and regulations. In order to prevent the manipulation of non recurring gains and losses, listed companies should take a series of audit prevention measures. Firstly, strengthen investor education and enhance their ability to identify non recurring gains and losses and risk awareness. Secondly, strengthen market supervision, increase the investigation and punishment of non recurring profit and loss manipulation behaviors, and maintain market order and fair trading. In addition, strengthen internal auditing to ensure the authenticity and accuracy of the company's financial statements. Finally, establish a reporting reward system to encourage the public to actively report non recurring profit and loss manipulation behaviors and enhance social supervision. The manipulation of non recurring gains and losses has caused serious harm to investors, the market, and the company itself. By strengthening audit prevention measures, the risk of manipulative behavior can be effectively reduced, investor interests can be protected, and market fairness and order can be maintained.
Keywords: listed company; Profit and loss manipulation; Preventive measures
目录
摘 要 I
Abstract II
第1章 绪论 1
1.1 研究背景及意义 1
1.2 研究目的及内容 1
1.3 国内外研究现状 2
第2章 非经常性损益概述 3
2.1 非经常性损益的定义 3
2.2 非经常性损益的特点 3
2.3 非经常性损益的操纵动机 4
2.3.1 摆脱风险警示动机 4
2.3.2 契约动机 4
2.3.3 提高股价或市值动机 5
第3章 非经常性损益操纵的常见手法 6
3.1 虚构非经常性收入 6
3.2 隐瞒非经常性支出 6
3.3 滥用会计估计与会计政策 6
3.4 非经常性损益的跨期调整 7
第4章 非经常性损益操纵的危害 8
4.1 投资者决策误判 8
4.2 市场波动加剧 8
4.3 掩盖真实经营问题 8
4.4 违反会计准则和法规 9
第5章 上市公司的审计防范措施 10
5.1 加强投资者教育 10
5.2 强化市场监管 10
5.3 加强内部审计 10
5.4 建立举报奖励制度 11
结 论 12
参考文献 13
