上市公司年报粉饰行为的动机、手段与识别

上市公司年报粉饰行为的动机主要有:取得上市资格、获得配股资格、防止亏损、侵占股东利益、牟取二级市场暴利、满足经理人员业绩需要等。本文指出上市公司年报粉饰主要靠利润操纵、编制虚假报表、补充公告隐瞒信息等手段,并提出从上市公司的利润构成、年报中虚拟资产项目、现金流量分析、上市公司关联交易事项等方面对上市公司年报粉饰行为进行识别。

Incentives, Methods and Recognition of Listed Companies' Window-dressing Action on the Annual Report

The window-dressing action on the annual report of listed companies results from the incentives, such as getting the qualification for listing , obtaining the qualification of share placement, preventing deficits , expropriating shareholder's interests , and earning the profit in stock market act on. This paper reveals the activities of manipulation profit, forging sham statement correcting publication and purposefully hiding information ,and points out to recognize the window-dressing action by ways of the analysis on the composition of profit, virtual assets , cash_ flow and related trade.