会计学专业 上市公司利润操纵的动因及防治

上市公司利润操纵的动因及防治摘要: 随着我国社会主义市场经济体制的不断完善，上市公司也一样随之不断发展，并且在市场经济中发挥着越来越大的作用。但是，由于种种原因，我国上市公司信息披露中还存在不少不规范的现象，损害了我国证券市场和上市公司的健康发展，也使广大投资者蒙受了许多不应有的损失和承担不必要的风险，而一这现象在近几年来日趋严重，这主要表现在上市公司进行利润操纵上。利润操纵歪曲了企业真实的盈利情况, 隐藏了企业在经营管理中的问题, 严重地妨碍了整个社会资源的优化配置和市场经济有序、健康地发展。而新准则的实施规范了会计工作秩序和会计行为, 提高我国会计信息的质量, 是一部更完善更客观的法规。但上市公司可能利用新会计准则进一步进行利润操纵。因此本文系统的探讨了上市公司利润操纵的相关概论以及国内外对于利润操纵的研究现状。另外，分析了利润操纵的表现和手法和目前上市公司利润操纵的现状并且分析并找出了原因，最后针对出现的问题采取相关的措施，有力的维护了我国证券市场和上市公司的健康发展。1关键词: 新会计准则; 上市公司; 利润操纵Abstract: along with our country socialist market economic system continuously improved, the listing Corporation also will continue to develop, and is playing a more and more important role in the market economy. However, due to various reasons, many not standard phenomenon also exists in China's information disclosure of listing Corporation, harm the healthy development of China's securities market and listing Corporation, make investors suffer a lot of unnecessary losses and take unnecessary risks, and this phenomenon is becoming more and more serious in recent years, the mainly in the listing Corporation for profit manipulation. Profit manipulation distorted corporate earnings real, hidden in the business management, optimize the allocation of seriously hindered the social resources and market economy orderly, healthy development. And the implementation of the new standards the accounting order and accounting behavior, imp...