浅谈会计利润的局限参考意义及其辅助工具的选择

摘要
    随着资本市场发展及大众资产性投资的兴起，上市公司的会计信息在资本市场中发挥着举足轻重的作用。然而，上市公司所披露的财务报表会计信息却存在着对股东真实收益水平的多方面扭曲，尤其是会计利润，信息相关性及可靠性缺失，严重影响投资者的利益。本文总结出导致会计利润应用价值不再显著的三大主要因素所在，并逐一为会计报表信息使用者阐明对应的会计评价辅助工具，同时结合上市公司“吉林紫鑫药业股份有限公司”实例进行分析。

  关键词：会计利润；局限意义；辅助工具；实例分析
Discussions on the Limitation of Profit Reference and Auxiliary Tools Selection
ABSTRACT
  With the development of the capital market and the public investment,the accounting information of listed companies is playing a more and more important role for it's omnipresent. However, there's distortion on shareholders' real earnings in many aspects, which is from the financial statements made by listed companies. Especially the accounting profit,with low relevance and reliability,seriously affects the interests of investors.The article mainly talks about the three major factors causing the distortion of accounting information, and correspond to the threes, the author put forward some methods for all kinds of financial information users.Synchronously, the author will practice the empirical analysis combining with the listed companies ，the JILIN ZIXIN Pharmaceutical Industrial CO.,LTD ,as an example.

  Key words：Accounting Profit; Limited Significance; Auxiliary Tool; Case Analysis

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