| With the deepening of the "cultural power" strategy implementation, Pull function on the social and economic development of cultural industry in China is gradually enhanced. The culture industry pillar of traditional publishing industry, also once again be injected new vitalityHigher stage of the industry the company under the premise of stable operation scale, with strong capital into the capital markets of their own development has become imperative. "The new three board" formally, for the industry to seek financing development of new culture media companies pave the green channel of a rapid development.The rapid development at the same time also brought many problems. The listed companies of culture media in the industry policy loopholes in management, supervision lax, from the subjective and objective aspects are the motive of profit manipulation. In the process of to flock to the capital markets, in order to their own interests appeal, violate the relevant laws and regulations.In this paper, from the angle of the publishing industry, through the typical case analysis, to reveal the first land capital market of publishing culture media before and after the listing of profit manipulation of listed company motivation and means. Aim to demonstrate more of the industry and the industry profit manipulation of listed companies. For the next step will be improved governance and regulation with real data analysis.For publishing class culture media listed companies. We need to found, report and solve problems as soon as possible in the reform and development stage. We need to smooth landing culture media industry capital market with sufficient preparations. I hope my paper could make a contribution to the development of China’s capital market. |