| 上市公司利润包装的动机、手段及治理策略研究 |
| |
| 引用本文： | 衣长军. 上市公司利润包装的动机、手段及治理策略研究[J]. 华侨大学学报(哲学社会科学版), 2003, 0(1): 54-59 |
| |
| 作者姓名： | 衣长军 |
| |
| 作者单位： | 华侨大学,经济管理学院,福建,泉州,362011 |
| |
| 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。
|
| 关 键 词： | 上市公司 利润包装 动机 手段 治理措施 |
| 文章编号： | 1006-1398(2003)01-0054-06 |
| 修稿时间： | 2002-09-17 |
A Study on the Profit Packaging of Listed Companies with Emphasis on Its Motive and Means and Tackling Strategy |
| |
| YI Chang-jun. A Study on the Profit Packaging of Listed Companies with Emphasis on Its Motive and Means and Tackling Strategy[J]. Journal of Huaqiao University(Humanities & Social Science), 2003, 0(1): 54-59 |
| |
| Authors: | YI Chang-jun |
| |
| Abstract: | 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. |
| |
| Keywords: | listed companies profit packaging motive and means tackling measures |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
