Question

求关于上市公司利润操纵方面的外文资料

求关于上市公司利润操纵方面的外文资料，谢谢

Answer 1

"Inflated profits of listed companies of the 10 means"
Listed company in 2001 after the interim report appearance, except for those companies warning Yukui, the majority of other companies on the earnings per share also set a new high, to produce a good-looking of the respondents. However, as Yin Guangxia false profits of exposure, with the technology bubble burst, investors have reason to treat the performance of listed companies, good or bad performance of the stock market does not decide the two Change, from one aspect Investors have reflected on the profits of listed companies are skeptical about.
In fact, over the past few years the profits of some listed companies there are indeed fake, I summarized some listed companies inflated profits mainly in the following 10 means:
First, the establishment of law and in fact no correlation between control of the company, a large number of transactions, to do virtual income.
Listed companies will be distributed in all parts of the country's point of sale, conversion to limited liability companies, these limited liability companies actually controlled by listed companies, usually as a point of sale, through Limited, a listed company from the part of the normal sales of listed companies Products, the profit is insufficient, a large number of products will "sell" to these limited liability companies, in fact, commodities are still companies, listed companies only to a limited liability company to invoice the bill of lading, it completed the sale of large, empty By huge profits.

Second, the non-inclusion of statements of the merger, a subsidiary accounting for using the equity method, investment income do virtual
The unit accounted for the equity investment of 20% to 50% between the long-term equity investments, according to the provisions of the accounting system using the equity method investment income, investment by these units were not included in consolidated accounting statements of the scope of the audit process are often not Extension of the audit, listed companies often require these companies to do virtual profits of listed companies and therefore inflated investment income, for these subsidiaries is a profit, on the unknown.

Third, management fees into the profits of listed companies regulator
Some state-owned enterprises from the branch or branches of the restructuring of listed companies, some of the staff and management costs, and major shareholders are not separated from the cost-sharing has no strict distinction between standard and basis, with such major shareholders of listed companies Between the management fee can become a free sharing, as the profits of listed companies regulator.

4, free or virtually free use of the controlling shareholder of the housing and land, reduce expenditure, inflated profits
Some state-owned enterprises from the branch or branches of the restructuring of listed companies, the use of the controlling shareholder of the housing and land, is almost free of charge, and housing maintenance, depreciation and related taxes and fees are paid by the controlling shareholder of all expenditure and reduce the listed companies The cost of a listed company inflated profits.

5, with the controlling shareholders share the same trademark brands, large advertising expenses from the controlling shareholder of expenditure
And the controlling shareholder with a brand share of listed companies is almost a common problem, some property owned by the controlling shareholders, some property owned by the listed companies, the controlling shareholder owned property rights in the circumstances, the listed companies only pay a small fee to use, and the brand Promotion of large fees from the controlling shareholder of expenditure, not to share listed companies, listed companies inflated the profits.
6, during the massive costs squeeze into the construction-in-progress, inflated profits
Construction-in-progress is only accounting and engineering costs related to some of the costs and expenditure accounting subjects, but in the end with what works, which has nothing to do with the project, in terms of non-Action is difficult to distinguish between the strict, as some travel, hospitality, etc. , A number of listed companies in the works for the accounting content of arbitrary larger, will include a lot during the construction-in-progress costs, inflated profits.

7, to pay income tax return for the year, Chongjian income tax expenses, net profit increase
For income tax Xianzheng back to enjoy the preferential policies for listed companies, according to the Ministry of Finance, on a cash basis return of income tax system, it was received directly Chongjian income tax expense, to their total profits of listed companies Provision income tax, paid when Provision of more than income tax, then, should be returned for refund of income tax and pay some more, will be Chongjian income tax rebate of the amount for little or negative, inflated profits.
8, the name of other companies on behalf of the funds Zhuanjie to the controlling shareholders, and will collect large sums of money occupancy costs, increase profits
The China Securities Regulatory Commission to three non-Shanghai, the largest shareholder does not allow occupation of funds, to escape supervision and punishment, some listed companies may lend some of the non-affiliated companies control large funds, and then from these enterprises to Zhuanjie controlling shareholder, in the end of the period These companies charge to the occupation of the high capital costs. Increase profits.

9, the use of assets for impairment adjustment of profits
According to the Ministry of Finance, in 1999 and 2001 respectively, the implementation of the new accounting system, would require a total of eight Provision for impairment, in the Provision for impairment of the year, profit was not affected, and the year after back-impairment Preparations that can increase profits, some listed companies to take full advantage of this policy, previously extracted large amounts of impairment, and after a variety of meaning that those who have the impairment of assets each year restoration of the original value, so back - Have mentioned impairment, inflated profits, as for the impairment of assets and revaluation itself is difficult to define a subjective issue, after preparations for impairment from increased profits from the source.

10, jointly with other listed companies, mutual transfer of high-priced long-term equity investments in excess of book value of the transfer price formation of investment income

Some listed companies will have significant impact on the subsidiaries, higher than long-term equity investment book value of the transfer price of a listed company to another, higher than the book value as part of investment income. Of course, the other for no reason and no reason can not be wronged more money as compensation, in the same way to the other party to purchase subsidiaries, owed to each other, and according to the provisions of accounting standards: Value does not affect the company's subsidiaries to purchase the current profit.
Cited by the inflated profits above 10 means the surface, the majority of cases and not in violation of the accounting system and accounting standards, from the essence, the inflated profits, this is some listed companies with relatively common and Universality of the bogus means.

《上市公司虚增利润的十大手段》
上市公司2001年中期报告亮相后，除去那些预警预亏的公司外，其他公司大多数在每股收益上又创了新高，交出了一份好看的答卷。但是，随着银广夏虚假利润的暴露，结合科技股泡沫的破灭，投资者已经理性地对待上市公司的业绩，业绩的好坏并不决定二级市场股价的涨跌，这从一个侧面反映出投资者已对上市公司的利润持怀疑态度。
事实上，这几年部分上市公司的利润确实存在虚假成分，本人总结出部分上市公司虚增利润主要有以下十大手段：
一、成立法律上无关联关系而实际上控制的公司，进行大量交易，虚做收入。
上市公司将分布在全国各地的销售点，改制为有限责任公司，这些有限责任公司实际上由上市公司所控制，平常作为一个销售点，通过从上市公司有限公司客户的环节，正常销售上市公司的产品，在利润不足时，将大量产品“销售”给这些有限责任公司，而实际上商品仍在公司，只由上市公司向有限责任公司开出发票的提货单，便完成了大额销售，虚增巨额利润。

二、对非纳入合并报表范围的子公司采用权益法核算，虚做投资收益
对于占被投资单位的股权在20%到50%之间的长期股权投资，按会计制度的规定采用权益法核算投资收益，因这些被投资单位未纳入合并会计报表范围，在审计过程中往往没有延伸审计，而上市公司往往要求这些公司虚做利润，上市公司因此而虚增投资收益，至于这些子公司是否有盈利，就不得而知了。

三、管理费用成为上市公司的利润调节器
一些由国有企业的分厂或分公司改制上市的公司，在人员及一些管理费用方面，与大股东之间没有分开，费用的分摊也无严格区分标准和依据，因此这类上市公司与大股东之间的管理费用变成可以随意分摊，成为上市公司的利润调节器。

四、免费或近乎免费使用控股股东的房屋和土地，减少支出、虚增利润
一些由国有企业的分厂或分公司改制上市的公司，使用控股股东的房屋和土地，几乎是免费使用，而房屋的维护、折旧和交纳有关税费则全部由控股股东开支，降低了上市公司的成本，虚增了上市公司的利润。

五、与控股股东共用同一个商标品牌，大量广告宣传费开支由控股股东开支
与控股股东共享用一个品牌几乎是上市公司的一个通病，有的是由控股股东拥有产权，有的由上市公司拥有产权，在控股股东拥有产权的情况下，上市公司只需支付少许使用费用，而品牌宣传的大额费用由控股股东开支，而未让上市公司分摊，虚增了上市公司的利润。
六、大量期间费用挤入在建工程，虚增利润
在建工程仅仅是核算与工程开支有关的一些费用和支出的会计科目，而到底哪些与工程有关，哪些与工程无关，对非经办人而言是难以严格区分的，如一些差旅费、招待费用等，一些上市公司在建工程的核算内容随意性较大，将大量期间费用列入在建工程，虚增利润。

七、多交所得税，年度内申请退回，冲减所得税费用，增加净利润
对于一些享受所得税先征后退优惠政策的上市公司，根据财政部的规定，对返还所得税采用收付实现制，收到时直接冲减所得税费用，上市公司先按利润总额计提所得税，而交纳时超过了计提的所得税，然后申请退回应返还的所得税和多交纳的部分，将退回部分予以冲减所得税费用数额很少，甚至出现负数，虚增盈利。
八、假借其他公司名义将资金转借给控股股东，并收取大额资金占用费，增加利润
中国证监会三令无申，不允许大股东占用资金，为逃避监管和处罚，部分上市公司借给一些可控制的非关联企业大额资金，再由这些企业转借给控股股东，在期末时再向这些企业收取高额资金占用费。增加利润。

九、利用资产减值准备调节利润
根据财政部的规定，在1999年和2001年分别执行新的会计制度，共需计提八项减值准备，在计提减值准备的当年，不影响当年利润，而以后年度冲回减值准备时则可以增加当年利润，某些上市公司为充分利用这一政策，先前提取大额减值准备，而以后以各种各义说明那些已减值资产逐年恢复了原有价值，因此冲回已提减值准备，虚增利润，至于资产的减值和升值本来就是一个难以界定的主观问题，提取减值准备为以后增加利润提取了来源。

十、与其他上市公司联手，互相高价转让长期股权投资，超出帐面价值的转让价形成投资收益

上市公司将一些拥有重大影响的子公司，以高于长期股权投资帐面价值的价格转让给另一家上市公司，高于帐面价值的部分作为投资收益。当然对方不可能平白无故地多出冤枉钱，作为补偿，以同样方式向对方购买子公司，做到互不相欠，而根据会计准则的规定：超值购买子公司不影响公司当期利润。
上述所列举虚增利润十大手段，从表面上看，大多数情况并没有违反有关会计制度与会计准则的规定，从本质上看则虚增了利润，这正是一些上市公司比较常用且带有普遍性的做假手段。

以助人为快乐之本。

Answer 2

上市公司利润操纵分析

http://www.studa.net/company/060316/14200310-2.html

Answer 3

市公司将分布在全国各地的销售点，改制为有限责任公司，这些有限责任公司实际上由上市公司所控制，平常作为一个销售点，通过从上市公司有限公司客户的环节，正常销售上市公司的产品，在利润不足时，将大量产品“销售”给这些有限责任公司，而实际上商品仍在公司，只由上市公司向有限责任公司开出发票的提货单，便完成了大额销售，虚增巨额利润。