上市公司利润包装的现象,方式与识别理论研究

Study on the Phenomenon, Means and Recogntion Methods of Listed Enterprises' Profit Overstatement

利润包装,又称利润操纵,是近几年来会计理论界和证券实业界出现频率较多的一个新名词,它一般指上市公司为了实现某种动机对本公司实现的利润情况,进行人为调节的一种违法行为。在对上市公司利润包装的现象、方法分析基础上,识别利润包装的方法。

Profit overstatement, also called profit manipulation is a new term frequenthy mentioned in accounting and security circles. It refers to an illegal action, man-made adjustment on companies' profit in order to achieve certain motives of listed enterprises. The paper studies the recognition methods on the basis of the phenomenon and various means.