上市公司利润泡沫的剖析

利润是企业经营成果的集中体现,也是衡量企业经营管理业绩的主要指标之一。随着财务报告信息在市场经济中地位的不断提升,部分上市公司为了寻求对自己有利的财务成果,不惜一切手法操纵利润,甚至采用欺诈手段不合法地调整企业的利润,形成了泡沫利润,损害了投资者的利益,影响了我国证券市场的正常发展。本文针对目前上市公司财务报表的利润浮夸现象,就企业泡沫利润的形成原因、手段进行分析,并对如何识别泡沫利润的手段提出了初浅的看法,最后提出了相应的防范措施。

An Analysis of Bubble Profit in List Companies'''' Financial Statements

Profit is a concentrate reflection of enterprises' running results, and it is also one of main indexes to evaluate achievements in business management of enterprises. With the raise of importance of financial statements' information in marketing economy, some list companies operate their profits by every means, even by some deceitful means to get desirable financial achievements. For this reason, bubble profit is produced, and it not only harms investors' interest but also the development of security markets in our nation.With aimed at the phenomenon of bubble profit in financial statements, the article states why and how to form bubble profit and tries to conclude how to distinguish real information and keep alertness.