虚拟交易与上市公司利润操纵

Fictitious Transaction and Profit Manipulating of the Listed Companies

在对会计信息失真的结构分析的基础上,该文指出了虚拟交易的两种形式:违规性利润操纵与规则性利润操纵。并结合近几年我国上市公司利润操纵的实际案例,对这两种虚拟交易形式进行了剖析,分析了其本质、形式与手段,最后提出了几种识别和防范措施。

Basing on the analyses of accounting information distortion structure, this paper pointed out two kinds of forms of fictitious operation: rule-violating manipulating and rule manipulating. Considering the cases that the listed companies manipulate profit of China in recent years, it analyzed these two kinds of fictitious transaction forms: the essence, form, and way of trade. In the end, the author put forward some suggestions to distinguish and avoid the fictitious transaction.