中國上市公司利潤操縱的識別和制約研究.pdf

1、武漢理工大學(xué)碩士學(xué)位論文中國上市公司利潤操縱的識別和制約研究姓名：王華申請學(xué)位級別：碩士專業(yè)：會計學(xué)指導(dǎo)教師：鄧明然2001.11.1武漢理工大學(xué)碩士學(xué)位論文AbstractInthehistoryoftheaccountantdevelopmentsincetheprofitindexiSchooseasameasureofperformancetherewardforthemanagerisbasedonfinancialperfo

2、rmanceProfitabilityManipulationiSoneofthepuzzleproblemsintheStockMarket；itiSnotharmthebenefitsoftheinvestorsbutalSOinfluencethefunctionofsecurities，whichcanmaximizationtheresourceSothisiSthereasonthatmanyforeigngovernmen

3、tsandmanyscholarstakespecialemphasisonprofitmanipulationAlmostalltheprofitmanipulationactioninChinabringsu11favorableeriectsonSecuritiesMarketSOtheymustberegulatedThispaperanalysesthediscriminationmodeandregulationmeasur

4、esofmanipulationprofitabilityofsomecompaniesbyfoursectionsFirstlysincethebehaviortheorybeusedasatoolstoanalysestheprofitmanipulationaclearexplanationontheessenceandcharacterofprofitmanipulationandanobjectivefunctionbeput

5、forwardsItisshoalv—te咖anduncertainthatprofitmanipulationhasdifferentexpressionwhichisbeingeffectedbydifferentmotionsThephenomenonoftheprofitmanipulationisdisappearingaccompaniedwithacertainmotiveSecondlysuchasInformation

6、AsymmetryMarketFailure，IncompleteMarket，compensationPlansandCorporateGovernanceStructureandSOoneconomictheorybeusedtoanalysestheincentivesandexteriorofthesingleperformancepROFITAnewmixedmeasurementofperformanceiSbeingbui

7、lttomeasarethemangersonbaseofnotonlyshorHermVCFSUSloIlg_6啪1performancemeasuresbutalSOfinancialperformanceandnonfinanciaImeasuresofperformanceItiSsuitablethatusingthemixedmeasllre8ofperformancesuchasCUstomersailsfaetinn，m

8、arketshale，supplierrelationships，innovationmeasuresAdistinctionmodeforprofitmanipulationisbeingstructureincludecontrastbetweencashflowsandaccrualaccounting，theanalysesofprofitresource，theproportionofbadassertsandthepropo

9、rtionoftherelativ唧artypayables111eguidingideologyandmethodisbeingsumup，whichhasbeendrawnfromothers’researchresultsInordertocorrectthedistortion，notonlyincompletesystemsofissuinggoverningandcorrectrightsincapitalmarketsho

10、uidbecorrect，butalSOaccountingactionoflistcompaniesandauditingactionofCPAshouldbeappropriateorbeblazenewtrailsItproposesregulationmeasurestofightagainstprofitmanipulationKeywords：ListedCompanies，Profit，ProfitManipulation