谨慎看待上市公司盈利

对于一个公司的所有者和利益相关者来说都是希望看到公司盈利。然而对于那些只能依靠财务报表来获取公司经营信息的利益相关者来说,准确地把握公司的财务状况是比较困难的,而且很多上市公司为了提高自身的经营业绩,常常在会计政策允许的情况下粉饰利润,因此对该问题的研究有较强的现实意义。本文着重从存货减值准备、收入构成、营业外收支、应收账款变化等四个方面分析上市公司粉饰利润的行为,从而提醒报表阅读者应该更深入地去研究财务报表,分析清楚公司实际经营状况。

Treating the Profit of Listed Company with Caution

Any owners and benefit correlations of a company all expect to see the company gains.However,those who only rely on the financial statement for information of the company's operation feel difficult to grasp the company's financial condition exactly.Moreover,many listed companies frequently distort the profit with the permission of accounting policy in order to enhance their management achievements.Therefore,it is of significance discuss this issue.This paper analyzes the listed company's profit distortion from four aspects: 1) allowance for devaluing inventory,2) revenue structure,3) loss and gain outside the business,and,4) fluctuating of receivable account.It helps the financial statement users to be further aware of financial statement and understand the facts of company's operation condition.