会计电算化论文试述上市公司的利润操纵及治理.doc

焦 作 大 学 毕 业 设 计（论 文） 作 者 学 号 11 8 学 院 继续教育学院 专 业 会计电算化 题 目 试述上市公司的利润操纵及治理 指导教师 职 称 二0一 六 年 四 月 摘 要 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。本文从上市公 司利润操纵的内在动机（包括政策性限制因素诸如首次发行资格、配股的政策约束等、为 规避所得税、追求良好的企业形象以及经营者个人私利等）、利润操纵的外部条件（包括 会计准则制度设置的缺陷、公司治理结构的缺陷、信息不对称导致的逆向选择和道德风险 等）以及利润操纵的成本与收益之间的权衡三个层面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。 关键字：上市公司,利润操纵,对策。 ABSTRACT With the rapid development of economy and the constant maturity of security market, the issue that the listed company manipulates profit follows, and the main origin that causing this problem lies in economic and political interests. This text analyzed the profound origin of manipulating profit in publicly owned corporations of our country, from the following three aspects. The first one is the inherent motive of manipulating profit, including the policy-related limiting factors, such as qualification of IPO and allotment of shares, evading the income tax, pursuing positive corporate image and for management personal interests. The externalcondition of manipulating profit is the second aspects, including the limitation of accountingsystem, the incomplete corporate governance, this text put forward the countermeasures to bring the problem under control.In the first place, for enterprises themselves, the most significant is to perfect corporate governance, to set up and strengthen self-regulating mechanism of management and to optimizeinternal control. On the other hand, for enterprises’ external environment, the government hasthe responsibility to improve accounting system, to reform the measure of regulate capitalmarket, to perfect external supervision system and to strengthen the construction of professionalmorality and so on. Key words: the listed company, profit manipulation, countermeasures.