一、问题的提出众所周知，真实性是上市公司信息披露的基本原则之一；发行公司上市前所披露的盈利情况，无论是已实现利润，还是预测利润都必须以真实为基础。但是，发行公司上述两方面的利润都受到诸多因素的影响而存在虚假水分。已实现利润的虚假水分存在于一些特殊的发行公 First, the problem raised As we all know, authenticity is one of the basic principles of information disclosure of listed companies, listed companies listed before the disclosure of profitability, whether it is realized profits, or forecast profits must be based on reality. However, both the profits of the issuing company are affected by many factors and there is a false water. False water that has realized profit exists in some special issuers