试析上市公司利润包装的动机、手段及甄别方法

Preliminary analysis on motives, means and recognition methods of listed companies on stock market

利润包装 ,也称利润操纵 ,是近年来在会计界和证券界出现频率较多的一个新名词。它一般是指上市公司为了实现某种动机面对本公司实现利润情况 ,运用各种手段进行人为调节的一种行为。文章对上市公司利润包装的动机。

Profit packing, which is also called profit manipulation, is a frequent concept in the accounting and the securities industry. It refers to the action of manipulating the profit of the listed companies on the stock market to achieve certain goals by various means. This paper tries to explore the motives, means, as well as the ways to recognize the profit packing of the listed companies.