作　　者： (）;

机构地区： 深圳证券交易所

出　　处： 《证券市场导报》 2018年第11期50-59,共10页

摘　　要： 近年来,证监会和沪深交易所持续强化对利润调节行为的监管力度。本文结合国内外利润调节相关理论研究及2017年深市上市公司利润调节典型案例,采用理论分析和案例分析相结合的方法,详细介绍了2017年深市上市公司常用的利润调节手段。同时,结合2017年上报利润调节线索的96家公司的风险表征进行统计,根据出现频率统计,本文认为这些表征和利润调节有很强的正相关性,对上述风险表征进行了分析并提出相关监管建议。 In recent years, regulatory agencies have continued to strengthen the supervision of earnings management. This paper combines theoretical analysis and case analysis to introduce in detail the earnings management methods commonly used by listed companies in 2017. At the same time, this paper conducted risk characterization on 96 companies that reported their earnings management clues in 2017. According to the frequency of occurrence statistics, this paper believes that these characterizations and earnings management have a strong positive correlation. The above-mentioned risk characterization is analyzed and some suggestions are put forward accordingly.

关 键 词： 上市公司 利润调节 风险表征 盈余管理 公司监管

领　　域： []