浅谈我国上市公司利润操纵行为及其防范

Brief Discussion on Profit Manipulation and its Prevention in Listed Companies in China

随着社会经济的不断发展,公司多元化经营不断开展,会计作为公司的重要岗位,其职能也得到了一定的发展。会计职能的发展是对经济发展的一种肯定。但是,当前有多项研究表明,上市公司通过提供不实的会计信息来操纵利润以获取不当利益的现象愈来愈普遍,这种行为严重危害经济的健康发展。本文对上市公司利润操纵手段进行分析,指出上市公司利润操纵的危害,最后针对我国上市公司提出防范利润操纵的措施。

With the continuous development of social economy and diversified business, as an important position in companies, accounting and its functions have had some developments. What＇s more, the development of accounting functions is an affirmation of the economic development. However, a number of studies have shown that the phenomenon that some companies manipulate profits for the purpose of earning unfair revenue by providing false accounting information has become increasingly common and has done seriously harm to the healthy development of economy. Therefore, the article intends to proceed from concepts of manipulating profits. The paper analyzes the means of manipulation and its dangers, and puts forward some suggestions on how to prevent this behavior.