| 我国上市公司利润操纵行为分析及防范 |
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| 引用本文： | 李杰.我国上市公司利润操纵行为分析及防范[J].特区经济,2009(7):113-114. |
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| 作者姓名： | 李杰 |
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| 作者单位： | 西京学院,陕西西安710123 |
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| 摘 要： | 近年来,上市公司通过利润操纵而引起的会计信息失真现象屡禁不绝,且有愈演愈烈之势。本文对这一现象的成因进行了深度剖析,揭示了上市公司利润操纵行为的内幕,并进一步提出了遏制上市公司利润操纵行为的设想。
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| 关 键 词： | 上市公司 利润操纵 原因 防范 |
China listed company interest controlling behavior analysis and prevention |
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| Abstract: | In recent years, profits of listed companies through the manipulation of accounting information distortion caused by situation, and has become worse.In this paper, the causes of this phenomenon indepth analysis of the profits of listed companies reveals insider manipulation, and further put forward the profits of listed companies to contain the idea of manipulation. |
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| Keywords: | listed companies Earnings Management reason prevention |
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