Research On Earings Management With Non-recurring Gains And Losses In *ST Xindu

Non-recurrent profit and loss earnings management is one of the means of earning management in China,which mainly uses the Non-recurrent profit and loss items to adjust the disclosed accounting information.Non-recurrent profit and loss management is a more convenient and covert way than real earnings management and accrual management.With the gradual maturation of China's economic market,the gradual saturation of the market of various industries,the increasing competition pressure among companies,many loss of listed companies often use non-recurrent profit and loss to improve profits in order to achieve the purpose of disclosure of information beautification.A lot of poor performance,debt pressure of St companies will also use the non-recurrent profit and loss earnings management to circumvent the delisting,but the earnings management behavior can make the report user difficult to obtain the effective information,has brought the investment risk to the investment organization and the small and medium-sized investor,has brought the financial risk to the company itself,has brought the huge pressure to the market supervision On the other hand,it will also lead St companies into the vicious circle of financial fraud.Therefore,.it is very important for the company itself to reduce the management of non-recurrent profit and loss earnings.Non-recurrent profit and loss earnings management is more complicated than ordinary earnings management,and it is suitable to use case study method.Before the case analysis,this paper introduces the concept of non-recurrent profit and loss earnings management and the theory of asymmetric information and principal-agent theory,and summarized and analyzed relevant domestic and foreign research literature,and makes clear the newest research trends of the non recurrent profit and loss earnings management.Select the hotel industry in the existence of non-recurrent profit and loss earnings management behavior of the typical company--*st Xindu as a case,from the motives,means,the consequences of three aspects of research,and Finally,it puts forward some suggestions from perfecting the internal management structure,strengthening the information disclosure of the Non-recurrent profit and loss items and enhancing the quality of the external audit.