非经常性损益视角下H公司盈余管理行为分析

Analysis of Company H’s Surplus Management Behavior from the Perspective of Non-Recurring Gains and Losses

摘要: 本文以H公司为研究对象，从非经常性损益视角探讨其盈余管理行为及其经济影响。研究发现，H公司在连续亏损和面临退市风险的情况下，利用非经常性损益调整净利润，以规避退市。然而，这些操作虽能短期优化财务指标，却未能提升主营业务的盈利能力，企业长期经营状况仍然堪忧。通过理论分析与数据验证，本文归纳出H公司盈余管理的主要动因，包括融资压力及内部控制缺陷等。此外，H公司盈余管理的具体手段涵盖资产减值准备的计提与转回、政府补助的运用以及债务重组等，均对企业的短期财务表现产生显著影响。基于研究发现，本文提出优化企业治理、加强信息披露监管、提升外部审计质量等建议，以遏制企业滥用非经常性损益进行盈余管理的行为，为资本市场的健康发展提供参考。

Abstract: This paper takes Company H as the research object to explore its surplus management behavior and its economic impact from the perspective of non-recurring gains and losses. It is found that Company H uses non-recurring gains and losses to adjust its net profit in order to avoid delisting in the face of continuous losses and the risk of delisting. However, although these operations can optimize the financial indicators in the short term, they fail to improve the profitability of the main business, and the long-term business situation of the enterprise is still worrying. Through theoretical analysis and data validation, this paper summarizes the main motives of surplus management in Company H, including financing pressure and internal control defects. In addition, the specific means of surplus management in Company H include the provision and reversal of asset impairment, the use of government grants, and debt restructuring, all of which have a significant impact on the short-term financial performance of the enterprise. Based on the research findings, this paper puts forward the suggestions of optimizing corporate governance, strengthening information disclosure regulation, and improving the quality of external auditing to curb the abuse of non-recurring gains and losses by enterprises for surplus management and to provide reference for the healthy development of the capital market.