Profits Of Listed Companies Manipulated The Motivation, Methods, Causes, And Prevention Research

The establishment and development of stock market has done great contribution to China economy to keep on decade quickly increasing ,to fundamental change of the state-owned company 'operate mechanism ,to establishment and accomplishment of market economy system.listed company, as an important part of stock market, effect investor's confidence towards stock market and the stock market's further development. And so listed company has the decisive function to China economy to keep a stable,steady, healthy development.Accompaning with China affiliation to WTO and intensive management to stock market, some listed companies which under suspicious concoct were exposured by medium.The investors want to know, why we can not forbidden this kind of phenomenon . What is the basic reason about listed company 's break prescription? How can we against this phenomenon availably ? This article research the phenomenon of listed company 's handle the profit mainly.At first,from the motive of listed comoany 's handle profit. The listed company will produce keen motive of manipulate profit in order to get the right of gathering the funds from the public market ,in order to avoid loss the right of gathering funds from the public market because of consecutive three year's loss in business ,in order to attain the qualifications to gather the funds from public continually, in order to match the banker to manipulate the stock price to acquire the exorbitant profits, in order to get the interest of the management layer.Secondly, from the pattern of listed company 's handle profit. They often use these ways to manipulate profit, such as connected bargain obviously is unfair, forge documents manufacture busines, abuse the accountancy policy, ask for help of local government and so on.Thirdly, from the reason of listed company 's handle profit.There are a lot of reasons caused the listed company 's handle profit. But the reason mentioned below is the most basically. The listed company lacks the pressure practiced by investor from the outside; there are serious blemishes in corporation manage construction of listed company; the frustration of certificated public accountant's audit direct; accounting standard is not perfect; local government and supervisal section 's consent and support. The stock market have no strictly supervision and severe punishment.The fourth, from the defend of listed company 's handle profit. We should perfect the property right system, promote the investor's character, educate require corpus to valid finance report , educate supply corpus to valid finance report .perfect the listed company's corporation manage construction .perfect the system of certificated public accountant's audit , develop the function of the economic police, continue propulsion of political system reformation,change government's function, overcome the local government 's shield principle,strength government section 's supervision to stock market accounting information 's quantity.