Research On The Non-recurring Gains And Losses Earnings Management Of Faw Xiali

In the accounting surplus,we usually divide the company’s profit into recurring gains and losses and non-recurring gains and losses.Recurrent profit and loss is often sustainable,is the core of corporate earnings.Investors can also be considered in the analysis of the focus of the object to be considered;rather than the occasional and one-time recurring gains and losses,which is unsustainable.It is difficult to determine the true value of the enterprise.However,the occasional events of non-recurring gains and losses make it possible for enterprises to "subjective management" of the accounting surplus through the project,so non-recurring gains and losses become an important means and channel of earnings management of listed companies.The article case company is FAW xiali.The article is mainly in the case of FAW Xiali company in 2014 and 2015 by using non recurring gains and losses of earnings management of large-scale background,combined with the relevant literature for the overall case analysis in a few years after the listing has happened several times earnings management behavior,and set a variety of common practices therefore for the case analysis has a strong representation,to better achieve the purpose of writing this paper,the text is divided into five parts.This paper analyzes the FAW Xiali 2013-2016 years of financial data,because this four years is the FAW Xiali last year key revocation delisting risk warning,after analysis found the FAW Xiali very obvious non recurring earnings management behavior,although temporarily avoid delisting crisis,but the article analyzes a series of the earnings management brief "harvest",which brings serious consequences,FAW Xiali difficult business situation and can not be changed.In this paper,through a certain amount of literature review,find the foothold of their own research,and then make a detailed analysis of individual typical cases.The main data is based on the company’s annual report,through the company’s profit statement in recent years,non recurring items of profit and loss were compared and analyzed.On the basis of financial data,we further analyze the motivation,specific means and reasons for earnings management by non recurring profits and losses.Finally,the article puts forward some problems in the supervision of the company’s irrational earnings management,and puts forward some suggestions for the problems raised.This paper hope through the case analysis of the company to better reveal the capital market of our country use non recurring bad phenomenon of earnings management exists,and find the better way of constraint.