我国上市公司操纵利润现象及其治理

本文通过对上市公司两个特别群体中较为普遍的操纵利润行为的研究，揭示了这种行为产生的客观必然性，指出操纵利润行为的社会危害。提出了对上市公司操纵利润现象必须多管齐下、综合治理的一系列措施

On Our Country's Listing Companies Wrongly Administering the Profits and Bringing It under Control

Studying the actions of administering profit commonly existing in two special groups of the listing companies,the paper delineates the objective necessities for such actions to come into being and points out their harmfulness to the society.And finally it points out a series of measures that we should work along both lines on such phenominon and comprehensively bring it under control.