利润操纵是我国上市公司中存在的重要现象,严重影响了投资者的决策行为和证券市场的健康发展。本文从完善会计准则、外部监督环境(法律、监管机构、外部审计)、公司内部治理和控制结构三个方面来控制上市公司配股过程中的利润操纵行为。只有通过采取综合措施才能在一定程度上制约上市公司的利润操纵行为,保证我国证券市场的持续发展。 Profit manipulation is an important phenomenon existing in the listed companies in China, which seriously affects the decision-making behavior of investors and the healthy development of the securities market. This article controls the profit manipulation in the process of placement of shares by listed companies from the aspects of improving accounting standards, external supervision environment (law, regulatory agency, external auditing), internal governance and control structure. Only by adopting comprehensive measures can we restrict the profit manipulation of listed companies to a certain extent and ensure the sustainable development of China’s securities market.