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| 摘要: |
| 本文分析了上市公司会计利润操纵各主体的成分与收益构成,对各主体的成本和收益进行了量化分析.在此基础上得出上市公司在目前状况下必然存在会计利润操纵的结论.最后本文以上述成本收益分析为依据,提出如何进一步控制上市公司利润操纵的建议. |
| 关键词: 上市公司 会计利润操纵 成本/收益分析 |
| DOI： |
| 分类号:F279.246 F275 |
| 基金项目: |
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| An analysis of cost and revenue of accounting earnigs manipulation of the listed companies |
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WANG Ming-hu
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| Abstract: |
| In this paper we analyze the contents of each subject's cost and revenue from the accounting eamings manipulation of the listed companies,and quantify each subject's cost and revenue. Based on these analysis, we conclude that under the current circumstances accounting eamings manipulation of listed company is inevitable. Finally, according to the conclusion we give some advices on how to further control the accounting eamings manipulation of listed companies |
| Key words: listed company,accounting eamings manipulation,cost/revenue analysis |
