I 浅析上市公司利润操纵行为摘 要近年来，越来越多的公司通过选择上市来扩大其公司规模及知名度。但由于我国证券市场的监管体系并不完善,对上市公司利润操纵违法行为惩罚力度偏小、对行业环境的监管较为松懈,造成利润操纵违法行为难以遏制。本文结合欣泰电气股份的利润操纵案例，指出很多上市公司为了保壳的需要、美化公司形象、提高股票价格，不惜违反会计准则操控利润。论文以进行利润操纵的手段为切入点，明确防范上市公司进行利润操纵的重要性，并提出通过完善内部控制制度、增加违规成本、加大企业信息披露的力度，最终最大化减小对证券市场健康发展的威胁。关键词：上市公司；利润操纵；动机；措施IIAnalysis of profit manipulation of listed companiesAbstractIn recent years, a number of companies choose to go public to expand their scale and popularity. However, due to the imperfect supervision system of China's securities market, the punishment for illegal profit manipulation of listed companies is relatively small, and the supervision of the industry environment is relatively lax, which makes it difficult to curb illegal profit manipulation. By combining the profit manipulation case of Xintai Electric Shares, it is pointed out that many listed companies violate accounting standards to manipulate profits in order to protect the shell, beautify the company's image and raise the stock price. Taking the means of profit manipulation as the starting point, the paper makes clear the importance of preventing the profit manipulation of listed companies, and to maximize the removal of obstacles to the good development of securities market by improving the internal control system, increasing the cost of violation and increasing the intensity of enterprise information disclosure.Key words: listed companies; location; profit manipulation; motivation; measuresIII目 录摘 要....................................................IAbstract.....................
