摘 要:近幾年來，中國的資本市場和貨幣市場越來越與國際接軌，上市公司的利潤指標也成為相關方關注的焦點。利潤指標反映了企業在一定時期的經營業績和效益，為公眾提供了評價公司業績的基礎信息。由于利潤指標牽動著諸多經濟利益，目前上市公司人為操縱利潤的現象屢見不鮮。上市公司利潤操縱的動因分為內部動因和外部動因，上市公司利潤操縱的根本出發點是自身經濟利益。鑒于動因有內外之分，在制定應對措施時應里應外合。

本文開篇首先介紹了課題來源及根據，通過文獻綜述介紹目前中外學者對上市公司利潤操縱問題研究的一些觀點。論文主要研究內容如下：其一，介紹中外上市公司利潤操縱現狀，著重介紹中國上市公司的情況，說明操縱利潤對社會、經濟、利益相關者的影響；其二，探討了上市公司操縱利潤問題產生的背景、操縱利潤行為出現的根源，本文將上市公司利潤操縱的動因分為內部動因和外部動因，操縱利潤問題歸根結底是利益驅使；其三，探索了幾種常用的操縱手法并進行深入探討，上市公司暗中的操縱手法主要依附現有會計準則的漏洞，隨著社會經濟和準則的發展，操縱利潤的手段不斷推陳出新；其四，針對上市公司利潤操縱手法，提出相應措施。上市公司利潤操縱動因有內外之分，因此在制定措施時就要內外應和；最后，總結本課題，提出展望，指出本課題的不足及后續研究方向。

關鍵詞：上市公司；操縱利潤；信息失真；內外兼治

ABSTRACT:In recent years,China's capital market and currency market is more and more in line with international standards,and the profit targets of listed companies have become the focus of interested parties.Profit targets reflect the business performance and efficiency of enterprise in a certain period,which provides the relevant information to evaluate this company.Because of the importance of the profit targets,the phenomenon of profit manipulation of listed companies is common.

The motivation of profit manipulation can be divided into internal motivation and external motivation.The starting point of the profit manipulation of listed companies is their own economic interests.Given that motivation can be divided as internal and external factors,measures should be considered two-sided.

This paper first introduces the topic origin.Through literature review,it introduces Chinese and foreign scholars' research on profit manipulation of listed companies. The main content of this thesis:Firstly,it introduces status of profit manipulation of listed companies both at home and abroad, emphatically introduce the situation of China's listed companies.It also shows the influence of profit manipulation to social, economics and stakeholders;Secondly,it discusses the background of profit manipulation as well as the motivation.The motivation of profit manipulation of listed companies can be divided into internal motivation and external motivation.This problem is ultimately driven by economic interests;Thirdly, it explores several kinds of commonly-used methods and make in-depth discussion.Listed companies'manipulating technique mainly depend on the imperfection of existing accounting standards.With the development of social economy , the methods of profit manipulation will constantly be updating.Fourthly, put forward the corresponding measures in view of the profit manipulation of listed companies;Lastly,the thesis summarizes the subject,puts forward the outlook, and points out the shortage of this topic and further research direction

Keywords:Listed company;Profit manipulation;Accounting information distortion;Combined internal and external methods