1、我國上市公司利潤操縱問題研究以綠大地生物科技股份有限公司為例 1 我國上市公司利潤操縱問題研究 以綠大地生物科技股份有限公司為例 摘 要 財務報告是投資者了解一個企業(yè)的經(jīng)營狀況并作出投資與否的重要信息，但是很多上市公司的利潤操縱的行為普遍存在，這就需要投資者和其他使用信息的人具有能夠識別利潤操縱的能力，能夠在財務報告中得到真實的企業(yè)的信息。 利潤操縱是指在一定環(huán)境下，包括管理者，政府監(jiān)督部門，股東，注冊會計師在內(nèi)的一個多利益主體相互博弈的結(jié)果。上市公司在經(jīng)營過程中為了新股發(fā)行，配股增發(fā)，擴大融資等目的，運用各種手段對利潤披露進行人為的調(diào)節(jié)，漂亮的會計報表后面隱藏著糟糕的業(yè)績，嚴重損失及方法手段

2、，并就此提出來一些應對措施。 企業(yè)通過利潤操縱而引起的會計信息不真實的現(xiàn)象屢見不鮮，證券市場體制現(xiàn)在還不夠完善，而且有愈演愈烈的趨勢，由此出現(xiàn)了較多的利潤操縱的現(xiàn)象。由于.的發(fā)展正處在一個轉(zhuǎn)型隨著市場的經(jīng)濟不斷的發(fā)展，和經(jīng)濟有關的相關法律法規(guī)都還不夠完善，這就造成了我國的許多企業(yè)利用這一財務上的漏洞來操縱利潤，不僅僅是給投資人帶來了損失，給國家也帶來了很大的經(jīng)濟損失，更嚴重的是它導致了資本運作市場爆發(fā)的信任危機，嚴重的影響了資本市場的健康有序的發(fā)展。 本文是在前人研究的基礎上，結(jié)合云南綠大地的案例來分析利潤操縱的原因主要有企業(yè)領導者為追求政績而操縱利潤、企業(yè)為了少交或多交所得稅而操縱利潤、避免

3、連續(xù)三年虧損被迫退市以及企業(yè)為了獲得良好的外在形象等。在這些原因的引導下，企業(yè)就會利用各種手段進行利潤操縱。針對利潤操縱這些現(xiàn)象，我們也相應針對法律法規(guī)、懲罰力度、公司信用評級機制和各方面的監(jiān)督提出一些防范策略，以避免同樣的問題一而再地發(fā)生，對公司本身、對.和正常的經(jīng)濟秩序造成破壞。 2 關鍵詞 ：上市公司；利潤操縱；防范策略 abstract financial report is investors understand the operating conditions of an enterprise and important information to make investmen

4、t or not annoying, but a lot of profit manipulation behavior are widespread in the listed companies, which requires investors and other people in the use of information to identify the ability of profit manipulation, can get real enterprise in financial reporting information. profit manipulation ref

5、ers to the result of a multi-stakeholder game in a certain environment, including managers, government supervisors, shareholders, and certified public accountants. listed companies in the course of business in order to ipo, placement, expansion of financing and other purposes, the use of various mea

6、ns of profit disclosure of artificial adjustment, beautiful accounting statements behind the hidden bad performance, serious losses and methods, and to mention come out some countermeasures. enterprises through the manipulation of profits caused by the accounting information is not true phenomenon i

7、s not uncommon, the securities market system is not yet perfect, and there is a growing trend, which appeared more profit manipulation phenomenon. as the development of society is in a transition with the continuous development of the market economy, and economic-related laws and regulations are not

8、 perfect, which caused many of our enterprises to use this financial loophole to manipulate profits, not only only to bring losses to investors, to the country has also brought a lot of economic losses, more serious is that it led to the capital operation of the market outbreak of the crisis of conf

9、idence, a serious impact on the healthy and orderly development of capital markets. many scholars at home and abroad have studied this, this paper is based on the previous studies, combined with the case of yunnan green land to analyze the reasons for the manipulation of profit managers are limited

10、rational, information asymmetry, accounting system and tax law itself defects and the deterioration of the tax environment, etc., under the guidance of these reasons, companies will use various means of profit manipulation, including accounting methods, related party transactions and accounting chan

11、ges. in view of these phenomena of profit manipulation, we also put forward some countermeasures against the laws and regulations, the punishment, the corporate credit rating mechanism and various aspects of supervision to avoid the same problem again and again, the company itself, the society and t

12、he normal economy order to cause damage. 3 key words: profit manipulation; quoted company；prevention strategy 我國上市公司利潤操縱問題研究以綠大地生物科技股份有限公司為例 1 目 錄 第 1 章 緒論 . 1 1.1 研究的背景和意義 . 1 1.2 國內(nèi)外研究現(xiàn)狀 . 2 1.2.1 國外研究現(xiàn)狀 . 2 1.2.2 國內(nèi)研究現(xiàn)狀 . 2 1.3 主要研究內(nèi)容和方法 . 3 1.3.1 主要研究內(nèi)容 . 3 1.3.2 主要研究方法 . 3 第 2 章 利潤操縱的理論概述 . 4 2

13、.1 利潤操縱的基本概念 . 4 2.2 利潤操縱的基本形式 . 4 2.2.1 虛增利潤 . 4 2.2.2 虛減利潤 . 4 2.2.3 平衡利潤 . 4 2.2.4 沖銷利潤 . 4 2.3 利潤操縱的危害 . 5 2.3.1 造成國有資產(chǎn)和國家稅收的流失 . 5 2.3.2 誤導投資者，造成經(jīng)濟損失 . 5 2.3.3 破壞資本市場秩序，導致信用危機 . 5 第 3 章 企業(yè)進行利潤操縱的原因分析 . 6 3.1 企業(yè)領導者為追求政績而操縱利潤 . 6 3.2 企業(yè)為了少交或多交所得稅而操縱利潤 . 6 3.3 避免連續(xù)三年虧損被迫退市 . 6 3.4 企業(yè)為了獲得良好的外在形象 . 7 第 4 章 綠大地生物科技股份有限公司案例分析 . 8 4.1 案情介紹 . 8 4.2 綠大地生物科技上市籌備期利潤操縱手段和動機 . 8 2 4.2.1 綠大地生物科技利潤操縱手段 . 8 4.2.2 綠大地生物科技利潤操縱動機 . 9 4.3 綠大地生物科技上市后利潤操縱手段和動機 . 9 4.3.1 綠大地生物科技上市后利潤操縱手段 . 9 4.3.2 綠大地生物科技上市后利潤操縱動機 . 10 第 5 章 遏制企