企业利润操纵成因对策.doc

存档日期： 存档编号： 本科生毕业论文 论文题目：论企业利润操纵的成因及对策 ——以中联重科股份有限公司为例 专 业： 财 务 管 理 班 级： 学 号： 姓 名： 指导老师：  独创性声明 本人郑重声明：本人所呈交的学位论文《论企业利润操纵的成因及对策——以中联重科股份有限公司为例》是我在老师的指导下进行的研究工作及取得的研究成果。据我所知，除文中已经注明引用的内容外，本论文不包含其他个人已经发表或撰写过的研究成果。对本论文的研究做出重要贡献的个人和集体，均已在文中作了明确说明并表示谢意。本人承担本声明的法律责任。 班 级： 学 号： 学生签名： 日 期：  论企业利润操纵的成因及对策 ——以中联重科股份有限公司为例 [摘要] 近年来，随着公司虚假披露会计信息我国上市公司的会计信息失真问题受到社会各界的广泛关注。 Explore the Causes and Countermeasures of the Corporate＇s Profit Manipulation —Example for Zoomlion Company Limited Abstract: In recent years, as Chinas rapid economic development, there have been false disclosure of accounting information of listed companies the news came out, which resulted in Chinas listed companies accounting information distortion problem getting attention by the community. Some listed companies use a variety of means to achieve manipulate and adjust profits artificially, whitewash financial reports or beautificate true colors of listed companies, resulting in a serious distortion of accounting information, which not only disrupted the capital market order and allocation of resources, but also damage the investors, creditors and the national interest. Therefore, the profit manipulation issues of listed companies is an urgent problem of Chinas securities market. This paper will be in case of Zoomlion Company Limited (hereinafter referred to as Zoomlion), from the point of information asymmetry for Zoomlion profit manipulation of the phenomenon, analyzing its manipulation means to propose countermeasures for Zoomlion’s healthy development in the future. Alpha Key Words： Listed ompanies Earnings Manipulation Information Asymmetry Causes Countermeasures  目录　 利润操纵的研究背景及基础 1 （一）利润操纵的研究背景 1 （二）研究利润操纵的经济学基础 1 二、利润操纵的概念及财务特征 1 （一）利润操纵的概念 1