论文部分内容阅读
处在全流通时期及执行新企业会计准则体系的新形势下,我国上市公司为了保壳以及在二级市场获利的需要,其利润调控的操作手法除传统的虚增收入、少计费用外,将发展到签署购销合同、货物出入、成本核算等生产、经营与管理的各道工序和各个环节,开始以所谓更为“科学和合法”的方式进行造假,其调控手段的技术性、技巧性、反监管性和高科技含量正走向成熟化、多元化、系统化。面对新的形势,应从三个方面入手加强对上市公司利润调控行为监管:一是构建良好的法制环境;二是整合行政监管资源,实现综合监管;三是改进法人治理结构,强化高管人员的法律意识。
Under the new situation of full circulation and implementation of the new accounting system for business enterprises, in order to protect the shell and make profits in the secondary market, the listed companies in our country need to adjust the methods of profit control in addition to the traditional inflated revenue, In addition, all procedures and links of the production, operation and management of purchasing and sales contracts, goods entering and leaving, cost accounting and so on will be developed and the techniques and techniques of regulatory measures will be started in the so-called more “scientific and legal” way Sexual, anti-regulatory and high-tech content are moving toward maturity, diversification and systematicness. In the face of the new situation, we should strengthen the regulation of the profit control behavior of listed companies from three aspects: one is to build a good legal environment; the other is to integrate the administrative supervision resources to achieve comprehensive supervision; the third is to improve the corporate governance structure and strengthen the senior management Legal awareness.