上市公司利润操纵的动机及其手段分析论文.docVIP

本科毕业论文 论文题目：上市公司利润操纵的动机及手段分析 姓 名： 旺旺 学 号： 22222 系（部）： 会计学系 专 业： 财务管理 班 级： 2009级2班 指导教师： 哈哈 完成时间： 2013 年 4月 摘 要 在我国证券市场上存在着较多的上市公司操纵利润，粉饰财务报表的现象，它对我国社会主义市场经济和证券市场的发展产生了不利影响。文章是在这样的一个大环境下，通过查阅资料总结前人的研究结果，从上市公司为保持或者获得配股资格、扭亏为盈、改善公司在二级市场上的形象等动机出发，对其利用关联交易、伪造单据虚构经济业务等方式操纵利润的行为进行深入分析，针对这些问题从建立健全公司治理结构、加强内部控制制度，进一步完善会计准则和会计制度、压缩上市公司利润操纵的空间，健全会计监督体系，并形成有效的会计利润约束机制，进一步加强对关联交易的管理，提高上市公司利润操纵的违法成本，加强对会计人员的职业道德教育，并加大对其的处罚力度这几方面入手，提出防范上市公司操纵利润的对策和建议，促进我国资本市场的健康有序发展。 关键词：上市公司；利润操纵动机；操纵利润的手段；对策和建议 Abstract In Chinas securities market has many listing Corporation operating profit, whitewash financial statements phenomenon, has a negative impact on Chinas socialist market economy and the development of the securities market. This article is in a such environment, through the study of the data access predecessors, from the listing Corporation of profitability improvement company in two on the market image motivation to keep, or obtaining the qualification, make an in-depth analysis on the use of related party transactions, forged documents fictitious economy business, profit manipulation behavior, in order to solve these problems from the establishment of a sound corporate governance structure, strengthen the internal control system, further improve accounting standards and accounting system, profit margin compression listing Corporation, perfection of accounting supervision system, and the formation of effective accounting profit constraint mechanism, further strengthen the connection transaction management, improve the illegal cost listing Corporation profit manipulation, strengthen the occupation morals education of accounting personnel, and increase of punishment the several aspects of this, put forward prevention listing Corporation profit manipulation countermeasures and suggestions, to promote Chinas capital market healthy and orderly development. Keywords: Listed company; Profit control motor; Operating profit means; Countermeasures and suggestions 目 录 前言 1 一、