一、上市公司操纵利润的主要方法1.利用资产重组或关联方交易调节利润。主要方式包括:①与关联方进行购销活动,以所谓的“公允价”、“协议价”来增加上市公司收入。②虚构营销业务,特别是在年末进行所谓的“买断式”销售,下年度再退货或者是将货款长期挂账,虚增上市公司利润。③用集团非上市公司的优质资产置换上 First, the main method of listed companies to manipulate profits 1. The use of asset restructuring or related party transactions to regulate profits. The main ways include: ① buying and selling activities with related parties, with the so-called “fair value” and “negotiable price” to increase the income of listed companies. ② fictitious marketing business, especially at the end of the so-called “buy-off ” sales, the next year or return the goods will be long-term accounts receivable, inflated listed company profits. ③ with non-listed companies in the Group of high-quality assets replacement