新准则背景下上市公司利润操纵防范对策研究  

Research on the Preventive Measures of Profit Manipulation of Listed Companies Under the Background of New Standards

作　　者：陈继林[1] 付晓兰 吕英[1] CHEN Ji-lin;FU Xiao-lan;LV Ying(Hefei Vocational and Technical College,Hefei 230012,China)

机构地区：[1]合肥职业技术学院经贸旅游学院,安徽合肥230012

出　　处：《哈尔滨学院学报》2020年第7期40-43,共4页Journal of Harbin University

基　　金：合肥职业技术学院人文社科重点科研资助项目,项目编号:202014SKA014。

摘　　要：上市公司为了追求利润最大化和满足企业管理层自身利益需求,假借盈余管理,进行非法利润操纵,既有外在准则背景,也有企业内部动因与动机,采取的方法手段隐蔽而多样,产生的危害严重而深远。为此,必须从完善上市公司入市、交易法律体系和会计准则体系以及上市公司内部控制制度等方面入手,加大监管力度,营造风清气正的资本市场。In order to pursue profit maximization and meet the self-interest needs of enterprise management,listed companies use earnings management to carry out illegal profit manipulation,which has not only external criteria background,but also internal drive and motivation.The methods and means adopted by listed companies are implicit and diverse,resulting in serious and far-reaching harm.Therefore,it is necessary to improve the legal system,accounting standards system and internal control system of listed companies in order to strengthen supervision and build a clean capital market.

关 键 词：上市公司 财务报表 利润操纵 防范 

分 类 号：F275[经济管理—企业管理]