探究企业操纵利润的识别及防范策略  

Probe into the Identification and Prevention Strategy of profit manipulation in Enterprises

作　　者：王宏伟[1] Wang Hongwei(hetao college,neimenggu 015000)

机构地区：[1]内蒙古河套学院,015000

出　　处：《现代农业研究》2018年第12期125-126,124,共3页Modern Agriculture Research

摘　　要：在我国经济飞速发展进程中,证券市场成熟程度不断增加,部分企业受利益的趋势操纵利润现象发生频率也逐渐增加。企业操纵利润现象识别及防范,也成为我国证券交易市场良性发展进程中需要解决的首要问题。因此,本文以企业操纵利润为研究目标,通过对企业操纵利润现象的分析,提出了几点企业操纵利润识别及防范措施,以期为企业操纵利润问题解决提供依据。In the process of rapid economic development in China,the maturity of the securities market is increasing,and the frequency of profit manipulation by some enterprises by the trend of interest is also increasing.Recognition and prevention of profit manipulation by enterprises has also become the primary problem to be solved in the process of benign development of China's securities market.Therefore,this paper takes profit manipulation of enterprises as the research objective,through the analysis of the phenomenon of profit manipulation of enterprises,puts forward several measures to identify and prevent profit manipulation of enterprises,and solves the problem of profit manipulation of enterprises.

关 键 词：企业 操纵利润 识别 防范 

分 类 号：F275[经济管理—企业管理]