| 非经常性损失与监管利润关系及对审计的启示 |
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| 引用本文： | 崔文迁,陈敏.非经常性损失与监管利润关系及对审计的启示[J].审计研究,2010(2). |
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| 作者姓名： | 崔文迁 陈敏 |
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| 作者单位： | 清华大学经济管理学院;北京国家会计学院; |
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| 摘 要： | 非经常性损益是我国证监会提出的监管概念,其中,非经常性损失能够调高监管利润,客观上粉饰公司市场形象与融资能力。本文将非经常性损失的确定性程度分为三个等级,作为分类变量;将非经常性损失与利润总额绝对值比率作为考察变量,分析不确定性对监管利润的影响。我们得出的结果是非经常性损失的不确定性越高,监管利润被粉饰的可能性越大。建议在审计实践中关注具有不确定性的非经常性损失,防止企业将正常损失混入非经常性损失。
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| 关 键 词： | 非经常性损失 不确定性 监管利润 融资门槛 |
The Impact of Nonrecurring Losses on Profits for Supervisory Purpose and the Suggestions on Auditing Practices |
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| Cui Wenqian Chen Min.The Impact of Nonrecurring Losses on Profits for Supervisory Purpose and the Suggestions on Auditing Practices[J].Audit Research,2010(2). |
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| Authors: | Cui Wenqian Chen Min |
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| Abstract: | Nonrecurring gains and losses is a supervisory concept raised by China Securities Regulatory Commission. Especially,nonrecurring losses can be used to increase the profits for supervisory purpose and achieve the window-dressing of a company's image and financing ability. The uncertainty of nonrecurring losses can be classified into 3 levels,which can be used as a classified variable. Then we use the absolute ratio of nonrecurring losses and total profits to analyze the impact of this uncertainty on the prof... |
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| Keywords: | nonrecurring losses uncertainty profits for supervisory purpose financing threshold |
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