摘要
界定了利润操纵的概念,归纳了利润操纵行为的主要特征;运用行为理论透视上市公司利润操纵行为的本质,提出了利润操纵行为的影响公式和变化趋势图;进而研究了利润操纵的影响因素和形成机理,力图更好地控制利润操纵行为。
After study of accounting cases in China's capital markets, it is proven that profit manipulation in list companies is very serious. The concept of profit manipulation is defined and the main features of its behavior are summarized. The essence of profit manipulation is also analyzed through behavior theory. A formula is presented and a trend figure is given to describe profit manipulation behavior. Factors that may affect profit manipulation are studied so as to better control profit manipulation behavior.
出处
《武汉理工大学学报（信息与管理工程版）》
CAS
2003年第4期94-96,105,共4页
Journal of Wuhan University of Technology：Information & Management Engineering
关键词
上市公司
利润操纵行为
资本市场
list company
profit manipulation behavior
capital market
