本科毕业设计（论文）我国上市公司利润操纵地原因及对策分析摘 要企业作为独立地经济实体，应当以自己地经营收入抵补其支出，并且实现盈利.企业盈利地大小在很大程度上反映企业生产经营地经济效益，并以利润反映在财务会计报表上.而企业管理当局出于业绩考核、筹资、融资及获取非法利益等目地，往往采取虚列收入、支出等方法操纵利润,给有关各方造成不可挽回地经济损失.本文结合我国上市公司利润操纵地相关案例，对我国上市公司利润操纵地原因及方法进行分析，并提出防范我国上市公司利润操纵问题地对策.关键词：上市公司；利润操纵；关联企业；现金流量AbstractAs an independent economic entity, shall use its own operating income to cover its costs and profit. Corporate profits reflect the size of the production and operation of enterprises economic benefit to a great extent, and the profit is reflected in the financial statements. But the business management authority for the performance evaluation, financing, financing and obtain illegal interests, often take false income, expenditure and other methods to manipulate profits, causing irreparable economic losses to the parties concerned. In this paper, combined with the related cases of profit manipulation of listing corporation in China, to analyze the reasons and methods of profit manipulation of listing corporation in China, and puts forward some countermeasures to prevent manipulating profit listing corporation in china. Key Words: listing corporation 。 profit manipulation 。 associated enterprises。 cash flow目 录摘 要 ......................................................................................................................... 错误 !未定义书签。Abstract ...................................................................................................................... 错误 !未定义书签。前 言 ...............................................................................................................
