随着中国市场经济的不断发展,资本市场不断成熟,企业利润操纵问题也随之而来。利润操纵扰乱了资本市场秩序,损害了投资者的利益,如果不加以严厉地打击和治理,我国的资本市场就难以健康地发展。文章结合这一背景,对企业利润操纵行为产生的原因以及各种动机作了相应的探讨。 With the continuous development of China’s market economy, capital markets continue to mature, corporate profit control problems also follow. Profit manipulation disrupts the order of the capital market and undermines the interests of investors. If we do not crack down and govern severely, our country’s capital market will not be able to develop soundly. Combined with this background, the paper discusses the causes and motives of the profit manipulation behavior of enterprises.