基于新会计准则对上市公司利润操纵行为影响的研究

Study on Behaviors of Profit Manipulation of Listed Companies Based on New Accounting Standards

上市公司利润操纵是个系统工程,涉及会计准则制定与完善、上市公司会计监管系统、公司治理结构、市场经济环境、法律环境等方面内容。在我国市场经济体制尚不完善的情况下,上市公司利润操纵有其存在的必然性与可能性,短期内利润操纵现象很难根除。我国应从政府部门、社会舆论等多个角度全面加强对会计的监督,出尽企业加强内部的监督,加大对利润操纵行为的处罚力度,以求达到对利润操纵现象的有效遏制。

Profit manipulation of listed companies is a system engineering, involving stipulation and perfection on accounting standards, accounting supervision system on listed companies, structure of corporate governance, environment of market economy, and legal environment, Since socialist market economy with Chinese characteristics is not perfect, it is inevitable and possible for listed companies to manipulate profits, and it is hard to eliminate it in a short term. We should increase overall supervision on accounting from government sectors and public opinions, and increase internal supervision and punishment to control profit manipulation effectively.