论文摘要不会翻译啊,，，学渣渣跪求英语大神帮助~~~~~~~~~~~~

For ordinary investors, the recurring profit and loss is often as an assessment of the value of an enterprise as a whole and important indicators of development potential to predict the future. And non-recurring profit and loss because it has a one-time and occasional, so investors in the decision-making, unable to judge it as a reliable and stable indicators. In practice, however, enterprise is the use of a nonrecurring item characteristics of the sporadic and unpredictable, profits adjusted earnings management. Nonrecurring profit manipulation of listed companies, not only greatly harm investors, in particular, the interests of small investors and weakening of Government macro-control and market resources configuration of features. The negative impact of this series, have attracted the attention of securities regulators. Therefore, in recent years in strengthening the non-recurring profit and loss specification using and managing more and received widespread attention. To protection small investment of interests and reduced they of risk, prevent appeared listed company using non-regular profit and loss for surplus manipulation of situation, while also to further improve listed company of accounting information quality, enhanced accounting information of correlation, specification listed company of financial report of publishing, securities will as securities market of managers, from securities market and investors of angle departure, on listed company of non-regular profit and loss disclosure for specification. Starting from 1999, China Securities Regulatory Commission requires listed companies in the year of the report "major financial data and indicators" column added "net profit after deducting the non-recurring profit and loss" relating to disclosure of information, and continuously revised information disclosure, narrowing the operability of the information. This article is against this background, 56 steel manufacturing companies listed on the Shanghai and Shenzhen stock markets studied, by standardizing analysis methodology and empirical analysis, refer to the reference documents, listed companies in iron and steel industry "nonrecurring items" disclosure analysis and make recommendations on further regulating the non-recurring profit and loss information disclosure. Key words: listed companies, nonrecurring, the steel industry, information disclosure

For ordinary investors, regular profit and loss is often regarded as an important index to evaluate the future development potential of the overall value and prediction of enterprises. While the non-recurring gains and lossesbecause it had the time and chance, so investors in the decision-making, can not put it as an indicator to judgethe reliable, stable. However, the enterprise is precisely the use of sporadic of non-recurring items and unpredictable characteristic, the profit adjusted earnings management. Listing Corporation uses the non-recurringprofit manipulation, not only greatly harm investor,especially the interests of small investors, and weaken the ability and the market allocation of resources the government macroeconomic regulation and controlfunction. The negative effect of this series, has causedthe securities regulatory departments concerned.Therefore, in recent years to strengthen the non-recurring gains and losses to regulate the use and management of more and more attention from all walks of life. In order to protect the interests of small and medium-sized investment and reduce their risk, to prevent the emergence of listing Corporation use non-recurring profit and loss of earnings manipulation, at the same time in order to further improve the quality of accounting information of listing Corporation, to enhance the relevance of accounting information, financial report forlisting Corporation, securities as the securities marketmanagement, starting from the securities market and the view of investors, the non-recurring gains and losses oflisting Corporation disclosure norms. From the beginning of 1999, China Securities Regulatory Commissionrequires the listing Corporation in its annual reports of"major financial data and indicators" column "deduction ofnon-recurring gains and losses after the net profit" and other relevant information disclosure, and constantlyrevised disclosure related information, reduce theoperability of the information. Under this background, in56 listed in Shanghai and Shenzhen stock company as the research object, through the normative analysis and empirical analysis method, the reference related literature, disclosure of the iron and steel industry listing Corporation "of non-recurring items" to carry on analysis,and to further standardize the non-recurring profit and loss information disclosure recommendations.
Keywords: listing Corporation, non-recurring profit and loss, iron and steel industry, information disclosure
I will help him.
引用自http://fanyi.baidu.com/#zh/en/，你可以用百度翻译

For ordinary investors, the current profit and loss is often used as a assessment enterprise overall value and development potential of the important indicators to predict the future. Rather than a regular profit and loss because it is disposable and chance, so investors when making decisions, can't take it as a reliable, stable judgment index. But in fact, enterprise was precisely using the non-recurring profit and loss accidental and unpredictability of the characteristics of the project, adjust the profits and earnings management. Use of non-recurring profit and loss profit manipulation of listed companies, not only greatly harm to investors, especially medium and small investors' interests, and weaken the ability of the government macroeconomic regulation and control and market resource allocation function. A series of negative effects, has caught the attention of the securities regulator. Therefore, in recent years to strengthen the non-recurring profit and loss standard use and management more and more attention from all walks of life. In order to protect the interests of small and medium-sized investment and reduce their risk, to prevent use of non-recurring profit and loss for earnings manipulation of listed companies, and at the same time in order to further improve the quality of the accounting information of listed companies, strengthen the relevance of accounting information, regulating the financial report of listed companies, securities as caretakers of the securities market, from the perspective of the securities market and investors, and disclosure of non-recurring profit and loss of listed companies for specification. Since 1999, the China securities regulatory commission requires that in its annual report of listed companies in the "main" index of financial data and increase in the column "after deducting non-recurring gains and losses net profit" and other relevant information disclosure, and constantly revised to pass information disclosure regulation, narrowing the operability of this information. It is in this background, this paper listed on the Shanghai and shenzhen stock market to 56 steel manufacturing company as the research object, through normative analysis and empirical analysis method, the reference related literature, the steel industry listed company disclosure situation of the "non-recurring profit and loss project" is analyzed, and puts forward Suggestions for further standardize information disclosure of non-recurring profit and loss.
Key words: listed companies, non-recurring profit and loss, the steel industry, the information disclosure有道翻译翻译的，其实你在线翻译一下就行了，没必要提问的。