Case Analysis On The Utilization Of Non-recurring Profit And Loss Adjustment Profit Of Chu Ying Agro-pastoral Co.Ltd

Since the profitability of listed companies will directly affect the interests of investors,they pay close attention to the profits of listed companies.However,due to the information asymmetry in the capital market,most investors can only get the operating conditions of the company from the information disclosed by the listed company.In addition,the existence of loopholes in China's accounting supervision system at the present stage enables the listed company to achieve subjective manipulation of accounting surplus,so as to whitewash a beautiful financial report.In financial reports,non-recurring profit and loss items play a very important role.In addition,non-recurring profit and loss items have strong contingency and controllability,which often become an important medium for many companies to control profits.This paper uses the method of case analysis to study.First of all introduces the eyas agriculture and animal husbandry,at the same time,by analyzing the company's disclosure of accounting information in the financial statements,describe the use of non-recurring gains and losses for profit adjustment process,revealed the company through the manifestation of non-recurring profit and loss adjusting profit behavior,through the study of the correlation analysis of the enterprise,after analysis of the use of non-recurring profit and loss which can adjust the profit motive,and the affiliated party transactions,accounting policy choice is reasonable,financial to deal with the abnormal situation,the enterprise's behavior and the intention to the company itself and the influence of its stakeholders.In the part of research conclusions and Suggestions,the paper concludes from different perspectives the problems existing in the operation of non-recurring profit and loss by the company,as well as the negative impact of inaccurate financial information conveyed by such behavior on investors,and puts forward relevant Suggestions accordingly,hoping to give investors warnings and help them make correct investment decisions.