摘要
上市公司虚增经营业绩 ,主要通过人为操纵虚增公司利润。上市公司粉饰经营业绩的行为 ,会损害国家利益和投资者利益 ,会破坏我国证券市场的健康发展。因此 ,必须充分揭示上市公司虚增经营业绩的动机与手段 ,以帮助会计信息使用者提高防范能力 ,从而准确判断上市公司的经营状况。
The false achievement of the listed corporations is mainly done by men through falsely increasing the corporations' benefit . This deeds will surely destroy the nation's and the investors' interest and will damage the healthful development of our country's stock market. Therefore we must fully reveal the listed corporations' motives and methods for falsely increase the operation achievement in order to help the accounting information's users to upgrade the precaution ability so as to correctly judge the listed corporations' operation achievement.
出处
《现代财经(天津财经大学学报)》
2001年第7期24-26,共3页
Modern Finance and Economics:Journal of Tianjin University of Finance and Economics