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在我国上市公司的会计报表中,“补贴收入”一直是一个重要的项目。设立的初衷是发挥政策导向作用促进证券市场资源配置的优化,然而当上市公司的资产质量每况愈下的时候,配股生命线和ST制度的刚性造成了会计主体的行为扭曲,补贴收入这一非经常性收益,却被不正常地经常化使用了,甚至已经异化为支持上市公司保持融资功能、维护公司形象、开展资产重组的重要砝码。本文通过上海股票市场的一则案例的研究,来说明境内外会计师事务所对同一笔政府补助业务不同的处理意见,分析对“补贴收入”科目进行规范的重要性和迫切性。一、巨额补贴收入从何而来?
In the accounting statements of China’s listed companies, “subsidy income” has always been an important item. The original intention was to give play to the role of policy to promote the optimization of resource allocation in securities market. However, when the asset quality of listed companies is deteriorating, the rigidness of LIS and ST system caused distortions of accounting entities. The non-recurring gains of subsidy income , But has been abnormally used regularly, and even has been alienated to support listed companies to maintain financing capabilities, safeguarding the company’s image, to carry out an important asset restructuring. In this paper, a case study of Shanghai stock market is conducted to illustrate the different opinions of domestic and foreign accounting firms on the same government subsidy business and to analyze the importance and urgency of regulating the “subsidy income” subjects. First, a huge subsidy revenue come from?