摘要
在知识经济、信息技术条件下,越来越多的信息使用者关注企业财富和价值的创造,关注企业未来的成长以及企业未来长远的竞争、生存与发展能力。然而,上市公司在对外披露财务信息时,不注重财务信息披露的质量,常常采取一些利润操纵的手段,混淆财务信息,误导信息使用者。因此,要有效地消除或抑制利润操纵,必须通过合理的经济与法律的制度设计,构筑起综合的、多层面的防范和治理体系。
Under the condition of knowledge economy and information technology,more and more users of the information concern about enterprise wealth and value,as well as the enterprise future growth and long-term competition,existence and development ability.However,when disclosing financial information,listed company does not pay attention to the quality of financial information disclosure,often takes some profits manipulating means to confuse financial information and mislead information users.In order to reduce or inhibit the manipulation of profit,we should set up reasonable economic and law system.
出处
《吉林省经济管理干部学院学报》
2011年第3期7-10,共4页
Journal of Jilin Province Economic Management Cadre College
关键词
上市公司
财务信息
利润操纵
Listed company
Financial information
Profit operation
