关于我国上市公司利润操纵的防范.docxVIP

关于我国上市公司利润操纵的防范 The prevention of profit manipulation of listed company in Chi na Welcome to the financial management graduation thesis on the profit manipulation of listed companies in China Pick: the stock market is a process that requires a process that is not regulated and requires a process ? Of profit man i pul at i on of listed company governance also needs a process, in this process needs to be more and the efforts to research and discussion, this paper focuses on measures of profit manipulation of listed companies, in order to promote the rapid and healthy development of listed companies, to build a harmonious stock market? Key words: the listed company profits to manipulate the correlation trade with China，s reform and opening up, the market competition is more and more fierce? Many companies have gone public in order to achieve their rapid development and raise money from the market, including some troubled companies? Market evolution keeps some companies fell, but some still stand of listed companies also have their own problems, under the drive of interests, the problem of profit manipulation of listed companies is becoming more and more serious? A, strengthen the new accounting standards to implement standardization The ministry of finanee in February 2006 issued a new ^accounting standard for business enterprises, on January 1, 2007, in within the scope of the listed companies? Changes in new accounting standards, while not affecting the intrinsic value of listed companies, but the change of related accounting principle, will bring the book net assets of the company，s performance and change? Many of the new accounting standards accounting methods had significanl changes, these changes are likely to affect the listed company to provide financial information, to curb the use of accounting profit manipulation of listed companies play a role, mainly reflected in: 1. The provision for assets impairment provision. The asset impairment provision of the plan