我国上市公司利润操纵问题的现状剖析及防范措施  

Present Situation Analysis and Countermeasures of Profit Manipulation in Chinese Listed Companies

作　　者：刘通 丛美琪 耿晓媛[1] Liu Tong;Cong Meiqi;Geng Xiaoyuan(College of Economics and Management,Heilongjiang Bayi Agricultural University,Daqing 163319)

机构地区：[1]黑龙江八一农垦大学经济管理学院,大庆163319

出　　处：《黑龙江八一农垦大学学报》2023年第3期123-127,共5页journal of heilongjiang bayi agricultural university

基　　金：黑龙江省统计科学研究课题(非结构化数据的统计识别与测度研究:2022B14);2023年大庆市哲学社会科学规划研究项目(DSGB2023177)。

摘　　要：证券市场的迅速发展对我国的国民经济发展起到了重要作用,然而在我国证券市场发展的同时,也存在诸多问题。目前,我国会计学界的研究显示,部分公司出于某些目的利用虚假信息来操纵利润的行为已经十分常见,利润操纵的案件更是屡禁不绝,这不仅使我国资本市场遭受很大的冲击,也对投资者的信任和合作关系的稳定发展埋下了隐患。为防止公司操纵会计利润,促进我国国民经济的持续健康发展,重点分析了我国上市公司利润操纵问题,指明我国上市公司利润操纵的现状并提出相应的阻止利润操纵的有效地解决对策。The rapid development of securities market has played an important role in the development of our national economy.However,there are many problems in the development of securities market in our country.At present,our accounting studies show that the behavior of some companies using false information to manipulate profits for some purposes has become very common,and the profit manipulation cases are often forbidden.This not only makes the capital market suffer great shocks,but also buries the hidden trouble of investors'trust and the stable development of cooperative relationship.In order to prevent companies from manipulating accounting profit and promote the sustainable and healthy development of our national economy,this article focuses on the analysis of Chinese listed companies'profit manipulation,points out the present situation of Chinese listed companies'profit manipulation and proposes the corresponding effective solution to prevent profit manipulation.

关 键 词：利润操纵 上市公司 问题 对策 

分 类 号：F230[经济管理—会计学]