操纵上市公司利润分配的“罪”与“罚”——基于上市公司的多案例研究  

Discuss on the “Crime” and “Punishment” of Controlling the Profit Distribution of Listed Company——Multiple Case Analysis Based on Listed Company

作　　者：孙宏英[1] 

机构地区：[1]沈阳工程学院经济与管理学院

出　　处：《财会通讯（中）》2017年第7期90-93,共4页Communication of Finance and Accounting

基　　金：辽宁省社科规划基金项目"区域资本市场支持辽宁战略新兴产业发展与布局研究"(项目编号:L10BJL014)阶段性研究成果

摘　　要：随着投资者保护"国九条"等文件的出台,我国境内资本市场上市公司利润分配越来越受到融资者和投资者的重视,上市公司现金分红也呈现出逐步增长的趋势。然而,少数上市公司及其大股东通过操纵利润分配获取不当得利,损害了中小投资者的合法权益,也毒害了资本市场投资文化。通过典型案例分析,介绍当前上市公司操作利润分配的五宗"罪",并具体分析其危害,进而有针对性提出"惩罚"措施与建议,以期引起理论界和实务界的关注。With the documents issued such as'National nine'for investor protection,financiers and investors pay more and more attention to profit distribution of listed companies in China's domestic capital market,and cash dividends of listed companies are showing a gradual upward trend too.However,a small number of listed company and its major shareholders get unjust enrichment by manipulating the distribution of profits which damages to the legitimate rights and interests of small investors and has poisoned the investment culture of capital market.The article describes five kinds of 'crimes'of Listed Companies operating profit distribution on current through the analysis to typical cases,and analysis their hazards in detail,then proposes 'punitive'measures and recommendations in order to arouse the attention of theorists and practitioners.

关 键 词：上市公司 利润分配 投资者权益保护 

分 类 号：D922.287[政治法律—经济法学] F832.51[政治法律—法学]