上市公司虚减成本费用的方法分析  

An Analyses of the Methods of the Intentionally Decreasing Cost Expense of the Listed Companies

作　　者：雷莹[1] 

机构地区：[1]长江大学计划财务处,湖北荆州434023

出　　处：《长江大学学报（社会科学版）》2004年第4期72-74,共3页Journal of Yangtze University（Social Sciences Edition）

摘　　要：中国证券市场尚不完善 ,上市公司操纵利润的现象屡见不鲜。虚减成本费用是上市公司调增利润更简便的方法。在财务运作中 ,上市公司频繁运用虚拟资产。At present the securities market in China is imperfect. It is common that the listed companies in China try to control their profit. In order to decrease the cost expense, these listed companies begin to adopt some methods , such as the conjecture of the assets and the capitalization of the interests.

关 键 词：上市公司 利润现象 虚减成本 财务运作 

分 类 号：F234.2[经济管理—会计学]