本科论文摘 要随着我国经济的发展，企业对资金的需求也越来越大，单从银行取得贷款已无法满足企业的胃口，因此越来越多的企业加入到上市的行列，成为上市公司。同时，这些公司的财务状况也不统一。许多上市公司使用非法手段做假财务报告来满足库存和监管要求，或为了更好的融资和实现经营目标而赚钱，操纵公司利益是公司领导者用来控制行为，获取更多利润和改变公司利润的一种非正式方法。此举掩盖了公司的真正利益，严重损害了国家和人民的合法权益。随着我国市场经济的飞速发展，企业操纵利润的现象越来越严重，本文简单分析了獐子岛上司公司利润操纵的动机和手段，结合案例探究了上市公司利润操纵的手段和现状，并针对操纵利润现象提出防范对策，为企业的发展构建更健康的环境，促进企业健康向前发展提出建议。关键字：利润操纵，关联交易，上市公司，虚增利润本科论文AbstractWith the development of China's economy, the demand of enterprises for capital is also growing, loans from banks are not enough to satisfy a company's appetite, so more companies will join the list of listed companies and become listed companies.However, the financial status of listed companies is uneven. In order to meet the listing or regulatory requirements, or even for better financing, many listed companies deliberately manipulate profits, whitewash statements or even break the law to achieve the purpose of manipulation. Corporate profit manipulation refers to the behavior of managers to manipulate and change corporate profits through informal means in order to obtain greater benefits. This kind of behavior disguises the real profit of the enterprise and seriously endangers the legitimate rights and interests of the state and the public. With the rapid development of the market economy of our country, the profit phenomenon of corporate management becomes more and more serious, this article simply analyses the roebuck island company boss manipulation profit motive and means, in combi...
