对我国上市银行非经常性损益披露的分析和建议

本文通过分析2001至2004年上市银行年报非经常性损益的披露状况,对照监管部门法规,发现存在披露不充分的现象,对非经常性损益的确认也有理解偏颇,由此造成很多重大的可疑事项未计入非经常性损益。本文认为这对银行利润的真实性产生一定的影响,故建议政策制定者制定更详细的法规来规范披露行为,并就一些特殊事项做出释疑。

The Analysis of the Exposure of Listed Bank's Nonrecurring Gain or Loss and Some Advice

This paper analyses the nonrecurring gain or loss in the listed bank 's annual reports from 2001 to 2004.According to CSRC Laws,the information we re not fully exposed,and some ambiguities in the definition of non-occurring gain or loss were discovered,which had resulted in many important dubious transaction s being neglected in the past years.The purpose of this paper is to further illustrate the concept of nonrecurring gain or loss,and advise to strengthen the supervision of the exposure of the information,in order to guarantee the reality of the listed bank's annual reports.