上市公司的企业管理层为了达成某种目的,通常会选择最有利的会计政策,控制应计科目,掩盖企业真实经营成果,使会计利润达到某种期望水准经常有人问我,上市公司为什么要操纵财务报表?我认为,动机主要有以下几种。第一种,为了获取贷款。企业为了从银行获得贷款,或者在得到第一 In order to achieve a certain purpose, the listed company’s corporate management usually selects the most favorable accounting policies, controls the accrual accounts, masks the actual business results and achieves some expectation of the accounting profits. Someone often asks me why the listed company wants to manipulate Financial statements? I think, motivation mainly in the following categories. The first one, in order to obtain loans. In order to obtain a loan from the bank, or in the first place