商业经济
商業經濟
상업경제
BUSINESS ECONOMY
2011年
24期
95-96,106
,共3页
新会计准则%上市公司%利润操纵%行为研究
新會計準則%上市公司%利潤操縱%行為研究
신회계준칙%상시공사%리윤조종%행위연구
new accounting standards%listed companies%profit manipulation%study on behavior
上市公司利润操纵是个系统工程，涉及会计准则制定与完善、上市公司会计监管系统、公司治理结构、市场经济环境、法律环境等方面内容。在我国市场经济体制尚不完善的情况下，上市公司利润操纵有其存在的必然性与可能性，短期内利润操纵现象很难根除。我国应从政府部门、社会舆论等多个角度全面加强对会计的监督，出尽企业加强内部的监督，加大对利润操纵行为的处罚力度，以求达到对利润操纵现象的有效遏制。
上市公司利潤操縱是箇繫統工程，涉及會計準則製定與完善、上市公司會計鑑管繫統、公司治理結構、市場經濟環境、法律環境等方麵內容。在我國市場經濟體製尚不完善的情況下，上市公司利潤操縱有其存在的必然性與可能性，短期內利潤操縱現象很難根除。我國應從政府部門、社會輿論等多箇角度全麵加彊對會計的鑑督，齣儘企業加彊內部的鑑督，加大對利潤操縱行為的處罰力度，以求達到對利潤操縱現象的有效遏製。
상시공사리윤조종시개계통공정，섭급회계준칙제정여완선、상시공사회계감관계통、공사치리결구、시장경제배경、법률배경등방면내용。재아국시장경제체제상불완선적정황하，상시공사리윤조종유기존재적필연성여가능성，단기내리윤조종현상흔난근제。아국응종정부부문、사회여론등다개각도전면가강대회계적감독，출진기업가강내부적감독，가대대리윤조종행위적처벌력도，이구체도대리윤조종현상적유효알제。
Profit manipulation of listed companies is a system engineering, involving stipulation and perfection on accounting standards, accounting supervision system on listed companies, structure of corporate governance, environment of market economy, and legal environment, Since socialist market economy with Chinese characteristics is not perfect, it is inevitable and possible for listed companies to manipulate profits, and it is hard to eliminate it in a short term. We should increase overall supervision on accounting from government sectors and public opinions, and increase internal supervision and punishment to control profit manipulation effectively.
