| 浅议上市公司利润操纵的动机 |
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| 引用本文： | 张梅. 浅议上市公司利润操纵的动机[J]. 科技情报开发与经济, 2006, 16(1): 113-114 |
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| 作者姓名： | 张梅 |
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| 作者单位： | 中北大学财务处,山西,太原,030051 |
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| 摘 要： | 由于上市公司利润操纵的两面性,所以应把它控制在一定的范围内。论述了利润操纵动机的影响因素,并从保持或获得配股资格等方面对上市公司利润操纵的动机进行了深入分析。
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| 关 键 词： | 上市公司 利润操纵 动机 |
| 文章编号： | 1005-6033（2006）01-0113-02 |
| 收稿时间： | 2005-12-06 |
| 修稿时间： | 2005-12-06 |
Discusses on the Motivation of the Profit Control of the Listed Company |
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| ZHANG Mei. Discusses on the Motivation of the Profit Control of the Listed Company[J]. Sci-Tech Information Development & Economy, 2006, 16(1): 113-114 |
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| Authors: | ZHANG Mei |
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| Abstract: | The profit control of the listed company should be limited in a certain scope because of its dual character.This paper discusses on the factors influencing the motivation of the profit control,and gives a deep analysis on the motivation of listed company's profit control from maintaining or obtaining the qualification of rationed shares and other aspects. |
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| Keywords: | listed company profit control motivation |
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