本文首先阐述非经常性损益的定义及其意义，并就中外会计信息披露中有关非经常性损益的界定进行比较。
随后介绍我国非经常性损益确认与披露的现状，具体介绍亏损上市公司非经常性损益操纵的手段。接着就如何完善和规范上市公司对非经常性损益确认与披露的提出对策，指出应该完善会计制度，减少非经常性损益调节空间，改进市场监管机制，采取更为合理的信息披露形式，并尽快国际接轨，贯彻实质重于形式原则，从而进一步规范非经常性损益的确认与披露。
关键词：非经常性损益，上市公司，财务业绩
ABSTRACT
The extraordinary gains and losses are refer to the income and the disbursement of which companies to occur no directly relate with the production management, as well as although with production management correlation, but because its nature, the amount or the frequency has affected its financial situation being real, fairly appraised when evaluates the management achievement and its profit ability. Based on the analysis of various extraordinary items, their impact on a listed company’s financial situation, as well as the comparison between China and foreign countries, this report finds that the overall financial performance of the listed companies has deteriorated due to extraordinary gains and losses. The analysis shows that some listed companies used various extraordinary items to manipulate their profits, especially those with very little profits and the ST companies. Furthermore, the report elaborates the current regulations on extraordinary gains and losses, points out their deficiencies and has made relevant suggestion. Thus further standardize the confirmation and discloser of the extraordinary gains and losses.
Key Words: extraordinary gains and losses, listed companies, financial results
目 录
摘要（本论文范文的论文综述）…………………………………………………………………………… 2
ABSTRACT…………………………………………………………………… 3
1 引言………………………………………………………………………… 4
2 非经常性损益的概述……………………………………………………… 4
2.1 非经常性损益的定义及其意义 ………………………………… 4
2.2 中外会计信息披露中有关非经常性损益的界定比较…………… 5
2.3 文献综述…………………………………………………………… 7
3 上市公司操纵非经常性损益的方法……………………………………… 8
3.1 长期资产处置非公允化处理……………………………………… 8
3.2 非货币性交易货币化处理………………………………………… 9
3.3 关联交易非关联化处理…………………………………………… 9
3.4 减值准备调节化处理……………………………………………… 10
3.5 会计差错更正追溯化处理………………………………………… 11
3.6 财政补贴边缘化处理…………………………………………… 11
4 完善和规范上市公司对非经常性损益确认与披露的对策……………… 12
4.1 减少非经常性损益调节空间……………………………………… 12
4.2 改进市场监管机制………………………………………………… 13
4.3 采取更为合理的信息披露形式…………………………………… 13
4.4 贯彻实质重于形式原则…………………………………………… 14
5 结论………………………………………………………………………… 15
参考文献……………………………………………………………………… 16
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