所谓利润操纵就是企业管理层为了达成某种目的,通过选择最有利的会计政策,控制应计项目,掩盖企业真实经营成果,使会计利润达到某种期望水准。上市公司提供的会计信息是投资者和债权人及相关利益群体分析上市公司经营业绩、财务状况的重要依据,上市公司一旦进行利润操纵,会影响 The so-called profit manipulation is the business management in order to achieve a certain purpose, by selecting the most favorable accounting policies, control accruals, cover up the real business results, so that the accounting profit reached a certain level of expectations. The accounting information provided by a listed company is an important basis for investors, creditors and relevant interest groups to analyze the operating performance and financial status of a listed company. Once the listed company conducts profit manipulation, it will affect