上市公司利润操纵的动因、手段及监控对策

摘要
我们国家目前对上市公司资格考察实行的额度制和行政审批制度，这使得公司获得上市是一种稀缺的资源。因此，上市公司利用虚增或虚减利润以达到操纵的目的，通过资本市场谋求更大的利益。利润操纵的方法多、数额大、对社会影响深远。中国证券市场的20年来普遍存在的利润操纵现象，上市公司的会计造假行为屡禁不止，这严重阻碍我国证券市场的健康和可持续发展。本文通过研究上市公司进行利润操纵的动因及常用方法的基础上，提出了一些作者认为在证券市场上有效的治理对策并提出加大各方面的监督来预防利润操纵。希望能为投资者提供有用的参考，这也对上市公司、证券市场、证监部门的利益相关者有着重要的理论和现实意义。
   
关键词:上市公司；利润操纵；动因；手段；对策
 Listed Corporations motives, means,and control measures
ABSTRACT
Our country is currently examining the qualifications of listed companies of  executes quota system and administrative examining system, the company was listed as a precious resource. therefore, a listed company or the reduction of overloading profit to achieve the purposes and capital market to seek larger interests. the profit control the amount to much, and social impact far. China's stock market by 20 years of the profit control universal phenomenon, listed company's accounting fraud long-standing, the act of securities market seriously impede our health and sustainable development. the study conducted by the listed company's profit control of reason and common way on the basis of some of the author thinks in the stock market good governance and the ways of strengthening supervision to prevent the profit control. The study conducted by the listed company's profit control of reason and common way on the basis of some of the author thinks in the stock market good governance and the ways of strengthening supervision to prevent the profit control. i hope i can provide useful reference for investors, it is a listed company, stock market and the stakeholders department of theory and practical significance.

Keywords：Listed Companies；Manipulate profits；motives；control measures ；measure

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