上市公司利润操纵行为财务指标特征分析及防治探讨

Analysis on the Characteristics of Financial Indicators and Discussion on Prevention of Profit Manipulation of Listed Companies

随着中国经济体制改革不断深化,中国证券市场蓬勃发展。受历史因素影响,中国上市公司的诞生与国有企业体制改革联系密切。同时,由于企业与企业间的联系日益复杂,价值证券监督机制尚未完善,我国的上市公司中出现了相对较多的利润操纵行为。近年来,受国外思想的影响,国内部分专家逐渐将注意力放在了对上市公司利润操纵行为的研究上,该行为不但侵犯了广大投资者利益,同时也使公司自身利益受损,并对会计、审计以及证券监管等部门均造成了不利影响。

With the deepening of China's economic system reform,China's securities market is booming.Influenced by historical factors,the birth of Listed companies in China is closely related to the institutional reform of state-owned enterprises.At the same time,due to the increasingly complex relationship between enterprises and the imperfect supervision mechanism of value securities,there are relatively more profit manipulation behaviors in China's listed companies.In recent years,influenced by foreign ideas,some domestic experts gradually pay attention to the research on the profit manipulation of listed companies,which not only infringes upon the interests of the majority of investors,but also damages the interests of the companies themselves,and has a negative impact on accounting,auditing and securities supervision departments.