中文摘要：

“如实反映”是对上市公司对外报告的最基本质量要求。然而，西方学者认为，上市公司在解释业绩成因过程中可能偏离公允和中立的立场，存在“自利性倾向”。本文以2003年发生的“非典”疫情为研究背景，考察了我国上市公司对外报告中的业绩归因行为。统计数据显示，“非典”时期，相关行业公司的自利性归因行为异常突出，违背了信息披露的“可靠性原则”。

英文摘要：

Reliability is the most fundamental quality requirement on the external reports of listed companies. However, the western academics believe that listed companies have lost fair and neutral status in the performance attribution process and resulted in a ＂self- serving attribution＂. With the epidemic outbreak of non - typical pneumonia in the year 2003 as the research background, this paper investigates the performance attribution behavior in external reports of listed companies in China. Statistics implies the self- serving attribution behavior is very popular in listed companies and violates the reliability principle for information disclosure.