China's Listed Companies Profit Manipulation

During the recent years, It was indicated that profit manipulation had been badly existed in the Listed Companies by the research productions of many domestic scholars. Lots of profit manipulation waved the reliance between the investors and companies, damaged the credit which is the base of the security markets and are directly effecting the health development of the security markets. So fathering profit manipulation is the exact problem to be resolved in our security markets at present: Firstly the thesis gives an analysis of the status quo of profit manipulations. Their objective existence among listed companies is illustrated by the phenomenon of the 6 percent net capital gains rate in listed companies in china. Then a deep-going analysis of the phenomenon is conducted from both corporate self-strategies and their participation in the implementation and the non-corporate participation in the implementation basted on the auditing opinions given by certified public accountants. A behavior study is followed to reveal the motives behind profit manipulation and the correlation between profit manipulation and the environment. A compare is made between different motives behind profit manipulations at home and abroad to reveal the close similarity between the motives for listed companies to manipulate and the quest for the maximization of individual benefits by the manipulators. Finally, in view of the behaviors and motives of profit manipulation, their treatment is put forward from the following perspectives in the arrangement of relevant financial and accounting policies: the improvement of treatment structure for listed companies, the strengthening of needs for accounting information, the improvement of accounting policies and the policy of certified public accountants.