对非经营性损益信息披露的思考

中国证监会要求上市公司在1999年度财务报告中增加披露“扣除非经常性损益后的净利润”信息。由于非经常性损益项目的持续性很低，所以中国证监会的新增信息披露要求能够在一定程度上增加净利润信息的相关性。而从第一次实施结果来看，上市公司选择的、归属于非经常性损益的项目名目繁多，且不尽符合非经常性损益的理论特征；上市公司的披露行为也存在各式各样的不规范情况，因此可靠性和可比性尚显薄弱，有用性有所削弱。

Thoughts on the Information Disclosure of Irregular Profits and Losses

The CSRC required the disclosure of net profit after irregular items in annual financial report by its registered public-held companies since 1999.Because of the low persistence of irregular items,the CSRC's disclosure requirement may increase the relevance of earnings information.While from the findings of the first-year disclosure,the items classified as irregular earnings and losses by listed companies are various,some of which are not in compliance with the theoretical and regulatory characteristics,a variety of disclosure behaviors are also substandard.Thus,we conclude that reliability and comparability of the disclosure are far from enough,and the usefulness of the incremental information is weakened.