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中国加入 WTO 以后,资本市场和上市公司亟待规范和整顿。目前,我国上市公司存在的问题很多,其中上市公司虚增经营业绩是普遍存在的问题,造成广大投资者投资失误,同时也不利于我国资本市场的健康发展。企业利润是由营业利润、投资收益和营业外收支净额三部分构成,而人为操纵利润的实质做法不外乎是针对这三部分乃至影响它们的因素做文章。一、虚增公司主营业务收入1.记录虚假收入当公司收到一笔资产或现金,尽管这种流入并非销售收入所为,公司仍将其确认为销售收入,常采用的方法有:将置换相类似的资产的交易确认为主营业务收入;将供货商提供的信用认定为收入记账;有的甚至采取虚拟交易活动达到虚增主营业务收入的目的。
After China’s accession to the WTO, capital markets and listed companies urgently need to be standardized and rectified. At present, there are many problems in the listed companies in our country, among which listed companies ’inflated operating performance is a ubiquitous problem, causing investors’ mistakes in investment and not conducive to the healthy development of China’s capital market. Corporate profits are made up of operating profit, investment income and net non-operating income and expenses. The real practice of man-made profits is nothing more than an essay on the three parts and even the factors that affect them. First, the inflated company’s main business income 1. Record false income When the company received an asset or cash, although this inflow is not the sales revenue, the company will still be recognized as sales revenue, often used methods are: will be The transactions of replacing similar assets are recognized as the main business income; the credit provided by the suppliers is recognized as income bookkeeping; and some even take the virtual trading activities to achieve the purpose of inflating the principal business income.