| 试对我国上市公司操纵利润现象的评析 |
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| 引用本文： | 尹俊.试对我国上市公司操纵利润现象的评析[J].十堰职业技术学院学报,2012,25(2):48-51. |
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| 作者姓名： | 尹俊 |
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| 作者单位： | 合肥市行政学院社会和文化教研室,安徽巢湖,238000 |
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| 摘 要： | 上市公司的利润不但是企业经营者而且也是投资者和监管部门所最为关注的经济指标,它关乎一个企业的生死存亡,同时也关系着投资者对上市公司股票的投资决策,但往往有些上市公司为了达到其不可告人的目的,不惜违背职业道德和法律,通过各种手段来操纵公司的利润,其扭曲了上市公司内在价值的行为,不但扰乱了证券市场的正常秩序,也违背了经济运行的基本规律。因而,应针对这种行为采取有效的措施来遏制此现象的再发生和蔓延。
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| 关 键 词： | 上市公司 操纵 利润 现象 |
Try on the Listed Companies to Manipulate Profit Phenomenon Analysis |
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| YIN Jun.Try on the Listed Companies to Manipulate Profit Phenomenon Analysis[J].Journal of Shiyan Technical Institute,2012,25(2):48-51. |
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| Authors: | YIN Jun |
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| Institution: | YIN Jun(Hefei City Administration Institute in Anhui Province,Chaohu 238000,China) |
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| Abstract: | The profit of listed companies is the most concerned economic index not only to business operators but to investors and regulators as well.It is fatal to a business and closely related to investors’investment decisions of listed company stock,but some listed companies venture to break the law and morality in order to achieve ulterior motives through a variety of means to manipulate the profits of the company.Their distortion of the intrinsic value of listed companies not only disturbs the normal order of securities market,but also violates the basic law of the economic operation.Therefore,effective measures should be taken to curb this phenomenon happen again and spread. |
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| Keywords: | Listed company manipulation profit phenomenon |
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