摘要
通过对上市公司利润包装的动机分析,揭示了上市公司利润包装的各种手段,并针对利润操纵现象提出了一系列治理措施来规范上市公司行为。
Beginning with an analysis of the motive of the profit packaging of listed companies, the author reveals various means of profit packaging of listed companies; and proposes a series of tackling measures against phenomenon of profit operating so as to normalize the behaviour of listed companies.
出处
《华侨大学学报（哲学社会科学版）》
2003年第1期54-59,共6页
Journal of Huaqiao University(Philosophy & Social Sciences)
关键词
上市公司
利润包装
动机
手段
治理措施
listed companies
profit packaging
motive and means
tackling measures
