关于上市公司利润操纵的防范研究摘要：在我们国家总体经济不断提升，金融市场发展的过程中。在上市公司中出现了许多利润操纵的现象，进行利润操纵的上市公司多是利用虚假的记录和违反会计法规的会计处理方法来进行利润操纵，主要体现是对外形成的虚假的经营成果，造成会计信息失真，针对这一现象，本文运用文献研究法，个案分析法，对比分析法，规范研究法进行剖析，运用研究以上市企业对于利润的控制方法和初衷，提出了管控上市企业进行利润管控的方法，笔者希望通过这篇文章，在提出有效防范措施的同时，使更多的人关注上市公司的利润操纵，促进我们国家市场经济健康有序的发展。关键词：上市公司；利润操纵防范；市场经济StudyonthePreventionofProfitManipulationofListedCompaniesAbstract:Alongwithourcountryeconomyhighspeeddevelopment,forthephenomenonofprofitmanipulationoflistedcompaniesemergeinendlessly,Thelistedcompanymanipulatesthefinancialprofitorprofitabilityofthelistedcompanybyvariousmeans,suchasusingtheblankorflexibilityoflawsandregulations,orevenbreakinglawsandregulations,themainexternalformoffalseoperationresult,accountinginformationdistortion,inreactiontothephenomenon,thispaperUSESliteratureresearch,caseanalysis,comparativeanalysis,specificationmethodareanalyzed,basedonthemotivationofprofitmanipulationoflistedcompaniesandthemethodsofanalysis,putforwardthecorrespondingcontainmentmeasuresofprofitmanipulationoflistedcompanies,theauthorhopethatthroughthisarticle,atthesametime,proposedeffectivepreventivemeasurestomakemoreandmorepeoplepayattentiontotheprofitmanipulationoflistedcompanies,Wewillpromotethehealthyandorderlydevelopmentofourmarketeconomy.Keywords:listedcompanies;Profitmanipulationprevention;marketeconomy目录1引言.........................................................................................................................52上市公司利润操纵的动机......................................................................................62.1金融市场动机.................................................................................................................62.1.1为了达到股票上市的准入标准..............................................................................62.1.2企业想要达到上市的准入标准，..........................................................................62.1.3提高股票发行价格..................................................................................................62.1.4获得增发资格和配股资格......................................................................................72.1.5避免摘牌..................................................................................................................72.2获取金融机构贷款的动机..............................................................................................72.3管理者动机.....................................................................................................................72.4逃避税收的动机.............................................................................................................83上市公司利润操纵的危害及现状..........................................................................94上市公司进行利润操纵利用的手段....................................................................104.1违规的确认收入...........................................................................................................104.2虚构或虚增收入...............................................................
VIP
