摘要
分析了我国上市公司盈利操纵的动机,指出了上市公司盈利操纵的主要方式,提出了防范上市公司盈利操纵行为的对策。
This thesis analyzes the motivations of earnings manipulation of listed companies, and then it points out the main means of earnings manipulation, at last suggests countermeasures to prevent listed companies from manipulating earnings.
出处
《科技进步与对策》
北大核心
2001年第11期118-119,共2页
Science & Technology Progress and Policy