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Profits of listed companies to manipulate the motivation , the way , the causes and prevention research

Author: YinWenZe
Tutor: ShaoRuiQing
School: Shanghai Maritime University
Course: Accounting
Keywords: Profit manipulation Corporate governance structure Internal control Independent director system
CLC: F275
Type: Master's thesis
Year: 2001
Downloads: 1010
Quote: 0
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Abstract


The establishment and development of the securities market, the Chinese economy continues to decades of rapid growth, the fundamental change of the operating mechanism of state-owned enterprises, the establishment and improvement of the market economy system, the tremendous contribution made indelible. As listed companies in the securities market an important part of its quality, and how the integrity undoubtedly affect investor confidence in the securities market and the further development of the securities market, which can continue to maintain the stability of the Chinese economy, the sustained and healthy development since to the decisive role. However, with the increase of China's accession to the WTO and the securities market supervision, a group of alleged accounting fraud of listed companies and intermediaries and media exposure. Investors can not help but ask the accounting fraud of listed companies and intermediaries wanton care why false violations despite repeated prohibitions? Listed companies frequently appear in what is the root cause of the accounting fraud violations? How to effectively prevent? This article soil to be listed company profits to manipulate the elephant study. First, the motivation of manipulation from the profits of listed companies, listed companies in order to obtain the right to listed to the public to raise funds, as much as possible to raise funds in order to improve the issue price, and was delisted from the loss to the public to raise funds in order to avoid three consecutive losses rights, continue in order to reach the allotment status line to the public to raise funds in order to meet the dealer price manipulation profiteering purposes of management's self-interest, in the case of related policies and regulations are incomplete, generated strong operating profit motive. Secondly, from the profits of listed companies to manipulate the way, obviously unfair related party transactions, forged documents fictitious economy business, misuse of accounting policies cooking the books really count, with the local government, with the tacit understanding that the profits of listed companies to manipulate generally taken. Third, from the manipulation of the causes of the profits of listed companies, listed companies profit manipulation are many reasons, but fundamentally there are at least six reasons: listed companies is the lack of investors in the implementation of external pressure; listed corporate governance structures have serious flaws; CPA Audit failure of oversight mechanisms; accounting legal norms imperfect; driven by the interests of local places and departments; ineffective penalties for lax oversight of the securities market. Finally, to prevent manipulation from the profits of listed companies, from the following six aspects: to improve the system of property rights, enhance investor qualities, creating effective financial reporting needs of the main; improve the corporate governance structure of listed companies, creating effective financial reporting supply main; perfect CPA auditing system, the real play its economic role of the police; perfect the accounting legal norms, compressed profits of listed companies to manipulate the policy space; promote political restructuring, the effective transformation of government functions to overcome the protectionism of local government; strengthen government departments on the securities market supervision of the quality of accounting information.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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