| 上市公司关联重组与利润操纵 |
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| 引用本文： | 王化成,任庆和. 上市公司关联重组与利润操纵[J]. 东南大学学报(哲学社会科学版), 2002, 4(4): 18-23 |
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| 作者姓名： | 王化成 任庆和 |
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| 作者单位： | 中国人民大学,商学院,北京,100872 |
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| 摘 要： | 我国证券市场在制度设计和市场环境等方面存在的缺陷 ,使得上市资格成为稀缺资源。大量企业上市后经营业绩下滑 ,为了保住上市资格和配股资格 ,具有利用关联重组手段操纵利润的动机。重组公司净资产收益率的分布情况和非经营利润比例的变化情况表明 ,在关联重组中确实存在着利润操纵现象。应当加强对关联公司重组的监管 ,打击利用重组操纵利润的行为。
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| 关 键 词： | 关联重组 利润操纵 加强监管 |
| 文章编号： | 1671-511X(2002)04-0018-06 |
| 修稿时间： | 2002-04-01 |
Related quoted companies'''' restructuring and profit manipulation |
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| WANG Hua cheng,REN Qing he. Related quoted companies'''' restructuring and profit manipulation[J]. Journal of Southeast University(Philosophy and Social Science ), 2002, 4(4): 18-23 |
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| Authors: | WANG Hua cheng REN Qing he |
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| Abstract: | Limitations in system design and market environment of China's securities market have led to the scarce qualification of quoted companies.In order to maintain their qualification in the situation of declined business,many companies have been proved to manipulate profit in related restructuring.Therefore supervision should be enforced to avoid this illegal practice |
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| Keywords: | related corporate restructuring earning management enforce supervision |
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