ST上市公司扭亏为盈的会计手段研究
首发时间:2014-08-15
摘要:由于上市公司退市机制的存在,ST上市公司常常利用非经常性损益进行盈余管理来达到扭亏为盈的目的,而这种行为也逐渐被人们所关注。然而这种行为往往会影响报告使用者对企业盈利水平和经营水平的理解,造成他们做出错误的决策,甚至影响证券市场的健康发展。因此对ST上市公司利用非经常性损益进行扭亏为盈的研究具有一定的现实意义。因此通过对非经常性损益的概念和手段的研究,进而找寻一个ST上市公司作为案例,对其进行具体分析,从而得出结论,ST上市公司利用非经常性损益进行扭亏为盈的行为无法使得公司长久发展,只有提高收入降低成本才是上市公司保持可持续发展的最根本的方式。
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ST Listed Company Profitability Means of Accounting Research
Abstract:Because of listed companies delisting mechanism, ST listed companies often use non-recurring gains and losses of earnings management to achieve profitability goal, and this behavior has gradually been concerned. However, this behavior tends to affect users of the report on the level of corporate profits and business level of understanding, causing them to make the wrong decisions, and even affect the healthy development of the securities market. Therefore has important practical significance for ST listed companies use non-recurring research turnaround.So by studying the concepts and methods of non-recurring gains and losses, and then look for a ST listed company as a case, its detailed analysis, leading to the conclusion, ST listed companies use non-recurring gains and profitability of behavior can not make Company's long-term development, increase revenue to reduce costs is the only listed company to maintain the sustainable development of the most fundamental ways.
Keywords: ST listed companies;Non-recurring items;turn a profit
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