王新宇学年论文.docVIP

上市公司利润操纵的动机及其手段研究 摘要 本文从上市公司利润操纵的内在动机、利润操纵的外部条件以及利润操纵的其他动机分析了我国上市公司利润操纵行为的深层次根源。在此基础上，分析了利润操纵的主要手段。最后分别从企业内部和企业外部环境两个方面提出了治理上市公司利润操纵行为的对策。利润操作行为是企业管理当局采取各种手段和方法,将企业的利润以对自身有利的数字对外披露的行为。 目前我国上市公司存在着较多利润操纵行为,日益严重的利润操纵行为已成为我国资本市场健康发展和经济体制改革顺利进行的绊脚石。随着我国经济的迅猛发展，证券市场的不断成熟，上市公司利润操纵问题也随之而来，而导致上市公司利润操纵行为的最主要根源在于经济利益与政治利益驱动。当然，我国上市公司的财务报告也存在会计数字虚假的状况，证监会已对部分公司作出相应处罚并要求公司重新编制财务报告。这类公司利用多种手段制造虚假失实的会计报表，以达到其上市、配股和避免退市等目的着市场经济能否健康、安全地发展,“因为资源配置决策在很大程度上依赖于可信、简明和可理解的财务信息。此外,社会公众还利用个别主体的经营成果及财务状况等有关信息进 行各种各样的决策other motivation, intrinsic motivation, profit manipulation of external conditions from the listing Corporation of profit manipulation and earnings manipulation of the deep-seated reasons of profit manipulation behavior of listing Corporation in china. On this basis, analysis the main means of profit manipulation Finally, from the two aspects of the internal and external environment and puts forward some countermeasures for the management of listing Corporation profit manipulation behavior. Profit manipulation is enterprise management authorities to take various means and methods, the enterprise profit to the benefit of their own digital foreign disclosure behavior. At present, Chinas listing Corporation has more profit manipulation behavior, increasing the profit manipulation has become a stumbling block to healthy development of Chinas capital market and the reform of the economic system smoothly. With the rapid development of Chinese economy, the stock market continues to mature, manipulating the listing Corporation profits will follow, and the main source of profit manipulation behavior of listing Corporation is the drive of economic interests and political interests. Of course, Chinas listing Corporations financial reports are false accounting numbers, the SFC has been part of the company to make corresponding punishment and require the company to prepare financial reports. These companies use various means of making false accounting statements, in order to achieve its li