文档介绍：高等教育自学考试
毕业论文
大唐电信科技股份有限公司会计利润操纵分析

办学单位: 华南理工大学公开学院
班级: 会计电算化2009级本科
学生:
指导教师:
提交日期: 2011年 4 月 25 日
中文摘要
我国企业的股份制,从上世纪80年代中期开始,到90年代初期的上市交易,已经经历了20多年的风风雨雨。但是,由于各种原因,我国上市公司信息披露中还存在不少不规范的现象,损害了我国证券市场和上市公司的健康发展,而这一现象在近几年中日趋严重,这主要表现在上市公司进行利润操纵上。
利润操纵,也称利润包装,是近年来在证券界和会计界出现的新名词。目前,它一般是指上市公司出于某种目的或出于某种动机运用各种手段对本公司实现利润情况进行人为调节的一种行为。本文列举了大唐电信科技股份有限公司利润操纵的几种方式,并从内因和外因两个方面来分析我国上市公司利润操纵的动因,归纳出上市公司利润操纵的现状,最后探讨治理利润操纵的一些方法和对策。
[关键词] 上市公司; 会计利润操纵; 治理对策
Abstract
Starting from the mid-1980s, up to the initial appearance on the market at the beginning of 1990s, the share system of the our country business enterprise have undergone disturbances of more than 20 years. Along with the our country’s socialist market economy system continuously perfect, the stock market is developing and playing more and more important role in the market economy. But, because of various reasons, some irregularity exposed by our pany, have injured the our country stock market and the sound development of the panies, and also made large investors suffer great losses that shouldnt have and undertake the otiose risks, but this phenomenon turns to be worse in the last few years, which is reflected on profits manipulate in the pany. The profit manipulate, also called profits packing, is in recent years a new term frequently used in the accountancys field and the stock certificate field. Currently, no accurate definition has been given toward this term. Generally, it means that the pany proceed from a certain motive to make use of various means to carry out the profits circumstance to carry on a kind of behavior that the factitiousness regulate to pany generally.
This text starts from the finance characteristic that the pany profits manipulated the behavior, enumerating the pany to carry on a few main ways that the profits manipulate, and from inside and outside to analyze the reason that we carry out profits manipulate, induce the current situation of our country’s pany, the end study investig