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利润是企业经营成果的集中体现,也是衡量企业经营管理业绩的主要指标之一。随着财务报告信息在市场经济中地位的不断提升,部分上市公司为了寻求对自己有利的财务成果,不惜一切手法操纵利润,甚至采用欺诈手段不合法地调整企业的利润,形成了泡沫利润,损害了投资者的利益,影响了我国证券市场的正常发展。本文针对目前上市公司财务报表的利润浮夸现象,就企业泡沫利润的形成原因、手段进行分析,并对如何识别泡沫利润的手段提出了初浅的看法,最后提出了相应的防范措施。
Profit is a concentrated expression of business results, and it is also one of the main indicators to measure the performance of business management. With the increasing status of financial reporting information in the market economy, some listed companies have resorted to all means to manipulate profits in order to seek financial results that are beneficial to themselves. They have even used fraudulent measures to unfairly adjust corporate profits, resulting in bubble profits and damage. The interests of investors have affected the normal development of China’s securities market. This paper analyzes the profit-generating phenomenon of the listed company’s financial statements, analyzes the causes and means of the corporate bubble’s profit, and proposes a preliminary view on how to identify the bubble’s profits. Finally, it puts forward corresponding preventive measures.