摘要
揭示了企业进行利润操纵的目的,剖析了企业进行利润操纵所采用的方法,重点研究了从企业披露的财务报表和审计报告等资料中识别利润操纵的方法,提出对利润操纵行为进行控制的启示。
The paper has mainly analyzed the problem of profit control in some layer surfaces, and has revealed the purpose of enterprise to control the profit. It mainly analyze the new method that enterprise carties out profit control. Information that reveals from enterprise has further put forward measures and countermeasures of restrain of profit control.
出处
《东北电力学院学报》
2005年第5期39-42,共4页
Journal of Northeast China Institute of Electric Power Engineering
关键词
上市公司
利润操纵
对策
Listed Company
Profits Manipulation
Countermeasure
