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我国股票投资者目前面临的一个与投资决策分析有关的问题就是相当多的上市公司利润指标被人为操纵,利润指标内含的企业获利能力不具有长期稳定的特性,用这种不具有稳定性的利润指标预测未来,得出的结果的正确性将难以得到保证。每个企业采用的利润操纵手段可能不完全相同,但如果这些操纵手段能够在财务指标上反映出来,那么只要我们能够发现财务指标异常的规律,就可以快速地判断企业是否有操纵利润的嫌疑,提高分析的效率。
A problem related to investment decision analysis that Chinese stock investors currently face is that a considerable number of listed companies ’profit indicators are artificially manipulated, and their profitability implies that enterprises’ profitability does not have long-term and stable characteristics. With this kind of non-stability Profit index forecast the future, the correctness of the results obtained will be difficult to be guaranteed. However, if these means of manipulation can be reflected in the financial indicators, as long as we can find the abnormalities of the financial indicators, we can quickly judge whether the enterprise is suspicious of operating profits, Improve the efficiency of analysis.