非经常性损益作为部分企业调节利润的有利工具,是否影响了企业价值,资本市场的投资者是否分辨非经常性损益,这是个值得探讨的问题。本文以我国A股上市的制造业企业为样本分析了其非经常性损益的特点,并采用多元线性回归的方法,研究了非经常性损益与企业价值的相关性。 Non-recurring profit and loss as part of the corporate profits to adjust the profitability of the instrument, whether the impact on corporate value, capital markets investors to identify non-recurring gains and losses, this is a question worth exploring. This paper analyzes the characteristics of its non-recurring profit and loss by taking the manufacturing enterprises listed in China’s A-share market as an example, and uses the method of multiple linear regression to study the correlation between the non-recurring profit and loss and the enterprise value.