摘 要:近几年来，中国的资本市场和货币市场越来越与国际接轨，上市公司的利润指标也成为相关方关注的焦点。利润指标反映了企业在一定时期的经营业绩和效益，为公众提供了评价公司业绩的基础信息。由于利润指标牵动着诸多经济利益，目前上市公司人为操纵利润的现象屡见不鲜。上市公司利润操纵的动因分为内部动因和外部动因，上市公司利润操纵的根本出发点是自身经济利益。鉴于动因有内外之分，在制定应对措施时应里应外合。
本文开篇首先介绍了课题来源及根据，通过文献综述介绍目前中外学者对上市公司利润操纵问题研究的一些观点。论文主要研究内容如下：其一，介绍中外上市公司利润操纵现状，着重介绍中国上市公司的情况，说明操纵利润对社会、经济、利益相关者的影响；其二，探讨了上市公司操纵利润问题产生的背景、操纵利润行为出现的根源，本文将上市公司利润操纵的动因分为内部动因和外部动因，操纵利润问题归根结底是利益驱使；其三，探索了几种常用的操纵手法并进行深入探讨，上市公司暗中的操纵手法主要依附现有会计准则的漏洞，随着社会经济和准则的发展，操纵利润的手段不断推陈出新；其四，针对上市公司利润操纵手法，提出相应措施。上市公司利润操纵动因有内外之分，因此在制定措施时就要内外应和；最后，总结本课题，提出展望，指出本课题的不足及后续研究方向。
关键词：上市公司；操纵利润；信息失真；内外兼治
ABSTRACT:In recent years,China's capital market and currency market is more and more in line with international standards,and the profit targets of listed companies have become the focus of interested parties.Profit targets reflect the business performance and efficiency of enterprise in a certain period,which provides the relevant information to evaluate this company.Because of the importance of the profit targets,the phenomenon of profit manipulation of listed companies is common.
The motivation of profit manipulation can be divided into internal motivation and external motivation.The starting point of the profit manipulation of listed companies is their own economic interests.Given that motivation can be divided as internal and external factors,measures should be considered two-sided.
This paper first introduces the topic origin.Through literature review,it introduces Chinese and foreign scholars' research on profit manipulation of listed companies. The main content of this thesis:Firstly,it introduces status of profit manipulation of listed companies both at home and abroad, emphatically introduce the situation of China's listed companies.It also shows the influence of profit manipulation to social, economics and stakeholders;Secondly,it discusses the background of profit manipulation as well as the motivation.The motivation of profit manipulation of listed companies can be divided into internal motivation and external motivation.This problem is ultimately driven by economic interests;Thirdly, it explores several kinds of commonly-used methods and make in-depth discussion.Listed companies'manipulating technique mainly depend on the imperfection of existing accounting standards.With the development of social economy , the methods of profit manipulation will constantly be updating.Fourthly, put forward the corresponding measures in view of the profit manipulation of listed companies;Lastly,the thesis summarizes the subject,puts forward the outlook, and points out the shortage of this topic and further research direction
Keywords:Listed company;Profit manipulation;Accounting information distortion;Combined internal and external methods
