论文部分内容阅读
中国股市存在的特殊现象引出了对上市公司利润操纵行为的思考。利润操纵,即是指公司借助会计上的一些技术处理,通过违规甚至是违法的手段,人为虚增或虚减公司利润,以达到一定目的。上市公司的赢利目的有时会和证监会的监管要求相背离,因而在上市公司和证监会之间就存在着相互博弈。
The special phenomenon existing in the Chinese stock market leads to the thinking of the profit manipulation of listed companies. Profit manipulation refers to the company with some technical accounting treatment, through illegal or even illegal means, artificially inflated or minus corporate profits, to achieve a certain purpose. The profit-making purpose of a listed company may sometimes deviate from the regulatory requirements of the CSRC, so there is a mutual game between the listed company and the CSRC.