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近年来,不断爆出上市公司为了获得上市资格、配股资金、或保持配股资格等人为操纵调节利润、粉饰会计报表,披露虚假的财务信息,严重损害投资者的信心。如何发现上市公司操纵利润是广大投资者关心的问题,本文试图通过分析会计报表中的一些重要项目来捕捉虚假利润的蛛丝马迹,以供投资者破译“利润陷阱”。 对资产负债表中重要项目的分析
In recent years, the listed companies constantly broke out in order to obtain the listing qualifications, allotment funds, or to maintain the eligibility for rights issue, such as manipulating profits, whitewash accounting statements, disclosure of false financial information, seriously undermining investor confidence. How to find out that the manipulation of profits by listed companies is a matter of great concern to investors. This paper attempts to capture the “profit trap” by capturing some of the important items in the financial statements to capture the false profits. Analysis of important items in the balance sheet