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近年来,我国中小企业利润操纵的现象日益普遍,致使企业资产不实、利润虚增或虚减、所有者权益不实等现象,既影响了国家的宏观经济决策,也给投资者带来了严重损失。文章以此背景进行了探讨,剖析了我国中小企业利润操纵和利益相关者中显著相关的税务部门进行动态博弈分析,探究规范我国中小企业利润操纵行为的途径,对完善我国中小企业利润操纵的治理提出了最终的建议。
In recent years, the phenomenon of profit manipulation of SMEs in our country is becoming more and more common, resulting in false assets of the enterprise, inflated or diminished profits, unrealistic ownership of owners and other phenomena, which not only affect the country’s macroeconomic policymaking, but also bring investors Serious loss. This article discusses with this background, analyzes the profit manipulation of SMEs and stakeholders in significant correlation between the tax department for dynamic game analysis to explore ways to regulate the profit manipulation of SMEs in China, to improve the profit control of SMEs governance Made the final proposal.