浅析我国上市公司利润包装的动机与主要手段

Elementary Analysis of the Motives and Main Means of Profit Overstatement by the Listed Enterprises of Our Country

本文以券商内部审计者眼光 ,透析我国证券市场健康发展的隐患 ,揭示部分企业在上市前的招股说明书及上市后的定期报告书中 ,弄虚作假 ,进行利润包装的动机和手段 ;同时从专业角度 ,对利润包装者 ,在利用关联交易 ,执行会计政策 ,争取地方当局支持时的不端行为也作了披露。力求为识假、防假、打假 ,维护券商、上市公司、投资者利益 ,规范企业上市行为及股市运作 ,做一点探讨。

In the eye of an auditor working among the stock dealers, this article is intended to analyze the hidden danger to the stock market of our country in its sound development, exposing in some enterprises the motives and means of profit overstatement by making counterfeits both in the capital-raising directions before teh stock being listed and in the regular Reports after the stock being listed. Meanwhile, the improper behavior, done in the course that the profit-overstatement maker uses the interrelated transaction, carries out the accounting policies and wins the support from the local government, is disclosed professionally. Author strives to do some research in discriminating, preventing and combating the fraud, to defend the interest of listed enterprises and investors and to standardize the listed enterprises′behavior and the operation of the stock market.