| 上市公司虚减成本费用的方法分析 |
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| 引用本文： | 雷莹.上市公司虚减成本费用的方法分析[J].长江大学学报(社会科学版),2004,27(4):72-74. |
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| 作者姓名： | 雷莹 |
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| 作者单位： | 长江大学,计划财务处,湖北,荆州,434023 |
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| 摘 要： | 中国证券市场尚不完善 ,上市公司操纵利润的现象屡见不鲜。虚减成本费用是上市公司调增利润更简便的方法。在财务运作中 ,上市公司频繁运用虚拟资产、利息资本化等五种方法虚减成本费用
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| 关 键 词： | 上市公司 利润 虚减成本 方法 |
| 文章编号： | 1003-8019(2004)04-0072-03 |
| 修稿时间： | 2004年4月20日 |
An Analyses of the Methods of the Intentionally Decreasing Cost Expense of the Listed Companies |
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| LEI Ying.An Analyses of the Methods of the Intentionally Decreasing Cost Expense of the Listed Companies[J].Journal of Yangtze University:Social Sciences,2004,27(4):72-74. |
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| Authors: | LEI Ying |
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| Abstract: | At present the securities market in China is imperfect. It is common that the listed companies in China try to control their profit. In order to decrease the cost expense, these listed companies begin to adopt some methods , such as the conjecture of the assets and the capitalization of the interests. |
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| Keywords: | the listed company profit decrease the cost expense method |
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