The Research On Actuality And Governance Of Profit Manipulation For Small & Medium Enterprises In Henan Province

The problem of profit manipulation is a complicated research topic. To the small-and-medium enterprises(SMEs), which account for above 99% in registration enterprises amount of our country, the importance for this study is axiomatic. As the important origin of Chinese nation's culture, Henan has nearly 100 million people. The total economic volume has already occupied the fifth of the whole country in the 6th year in succession. And it is indicated by a series of statistics that SMEs have already been higher than the average national level to the contribution degree of the national economy in our province, having exceeded the relevant indexes of the big enterprise. SMEs have formed strong support to economic development and social stability of our province. But the SMEs in our province because of some weaknesses itself, make its profit manipulation more outstanding within the whole country, so it has a important history meaning and realistic significance to study on actuality and governance of profit manipulation for SMEs in Henan Province.This paper analyses the relevant theories and concepts of profit manipulation for SMEs with the inductive deductive method, and analyses motive, means and governance of profit manipulation for SMEs in our Province by questionnaire, on-the-spot investigation, telephone consultation, online inquiry etc. It regards labor value theory of Marxist political economics, valid contract theory of western economics, principal-agent theory and asymmetric information theory as guidance, using the analytical method of behavioral science and game theory, to cause and governance of profits manipulation for SMEs in our province, it put forward some concrete policy suggestions and service measures.This paper amounts to five chapters.Chapter one is the introduction. It introduces the thesis research background and meaning, economics foundation and method, main contents and frames, domestic and international present research situation.Chapter two is the relevant concepts of SMEs and profit manipulation. It mainly discusses the basic definitions, the position function and essence characteristics of...