摘要
通过以上市公司利润表为基础,结合资产负债表和现金流量表,对总体财务指标特征进行分析,可以找出对利润操纵行为敏感的会计报表项目,据此可以设计出一套对已操纵的信息具有强烈警示作用的指标体系;实证结果表明我国2003年沪市A股首亏上市公司存在明显的利润操纵行为;为了防范上市公司的利润操纵必须从规范公司内部治理、完善证券市场信息披露制度、强化外部监管机制等方面入手。
By analyzing overall financial index characteristic based on profit flow table, the balance sheet and cash flow statement of listed company, the accountant report form items sensitive to the profit information handling can be found out. Thereby an index system with a strong warning effect on the handling behavior can be set up. The result shows that the earning information has been obviously manipulated by the 2003 Shanghai A-share first-time losing companies. In order to prevent this phenomenon, we must standardize internal governance, perfect the information announcing system of security market, and strengthen the external supervisor mechanism.
出处
《南京农业大学学报（社会科学版）》
2005年第2期44-49,共6页
Journal of Nanjing Agricultural University(Social Sciences Edition)
基金
南京农业大学人文社科基金(SK04001)
关键词
利润操纵
上市公司
识别
防范
earning information
manipulation
listed companies
discernment
precaution
