上市公司利润操纵识别与防范研究

Research on the Identification and Prevention of Profit Manipulation of Listed Companies

资本市场财务造假已成为国内外面临的共同问题。利润操纵虽给企业带来暂时性收益,但从长远来看,不仅有损企业形象,还破坏资源有效配置,扰乱市场秩序,影响经济协调发展。"互联网+"的推动促进传统行业转型升级,部分企业经济业务错综复杂,其操纵利润的手段更加隐蔽。为此,文章通过梳理近几年存在利润操纵的上市公司发现,企业主要通过虚构收入、减少成本费用、利用关联交易、挂账、政府补贴等手段来进行利润操纵;利益驱动、融资需求、企业治理结构不完善、外部监督制度不健全,让企业有机可乘。上市公司在经营过程中可健全会计制度体系、完善自身治理结构、提高员工专业素质,防范利润操纵行为,确保企业健康规范发展,促进资本市场有效运作。

Financial fraud in the capital market has become a common problem at home and abroad.Although profit manipulation brings temporary benefits to enterprises,in the long run,it not only damages the image of the enterprise,but also destroys the effective allocation of resources,disrupts market order,and affects the coordinated economic development.The promotion of“Internet plus”promotes the transformation and upgrading of traditional industries.Some companies have complicated economic operations and their methods of manipulating profits are more concealed.Therefore,by combing the listed companies with profit manipulation in recent years,we find that enterprises manipulate profits mainly by means of fictitious income,cost reduction,connected transaction,accounting,government subsidies and so on.Profit-driven,financing needs,imperfect corporate governance structure and imperfect external supervision system give enterprises the opportunity to take advantage of it.In the course of operation,listed companies can improve the accounting system,improve their own governance structure,improve the professional quality of employees,prevent profit manipulation,ensure the healthy and standardized development of enterprises,and promote the effective operation of capital market.