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利润操纵是指在一定环境下,包括管理者,政府监督部门,股东,注册会计师在内的一个多利益主体相互博弈的结果。上市公司在经营过程中为了新股发行,配股增发,扩大融资等目的,运用各种手段对利润披露进行人为的调节,漂亮的会计报表后面隐藏着糟糕的业绩,严重损害了股东,债权人和中小投资者的利益。本文先介绍了利润操纵的手法目的,识别模式,并就此提出了一些应对措施。
Profit manipulation refers to the outcome of a multi-stakeholder game involving managers, government oversight departments, shareholders, and certified public accountants under certain circumstances. Listed companies in the course of business for the purpose of IPO, issuance of shares, expansion of financing and other purposes, the use of various means of artificial disclosure of profits, hidden behind the beautiful accounting statements poor performance, seriously damaged the shareholders, creditors and small and medium-sized investment The interests of those who. This article first introduced the purpose of profit manipulation, identification mode, and put forward some countermeasures.