从非经常性损益项目看亏损上市公司的盈余管理

盈余管理是现代会计理论研究中的一个重要领域。以仅仅亏损一年的上市公司（除ST、PT公司之外）1999年度盈余管理的数据为研究基础，对其盈余管理行为进行实证研究。结果发现，为了在来年顺利实现盈利，亏损公司存在明显地利用非经常性损益调高收益避免亏损的现象，亏损年度的非经常性损益显著表现为负。1999年度的数据支持公司通过调控非经常性损益获取配股资格的结论。

Empirical Research on Earnings Management Behavior in Loss Listed Companies Based on the Non-recurring Profit and Loss

Earnings Management is an important research domain in modern accountant theory. Massive new questions and phenomenon appear in the period. Earnings administrative behavior in Listed Companies will also present the Chinese characteristic in certain degrees. Taking the earnings management on Listed Companies merely loses money a year （except ST, PT Corporation） as the research breakthrough point; this paper has conducted the real diagnosis research to its earnings administrative behavior. The result shows that Companies having little profit increase nonrecurring profits to avoid loss ; nonrecurring earnings of loss Companies are negative significantly in order to achieve profiting in the next year; the 1999＇s data hold out the result that seasoned offering Companies adjust nonrecurring profits to satisfy seasoning condition.