分析了上市公司利润操纵的可能性、动机及其手段，提出了治理利润操纵的几点措施。
The paper analyzes possibility, motivation and means of listed company manipulating profit, and puts forward several measures to preventing profit manipulation.
公司管理层操纵盈余管理的动机和程度都将对应计利润质量产生影响。
The corporate governance structure and the operating condition have grate influence on accruals quality.
因此，发电企业往往具有利用市场力操纵市场，以获得超额利润的动机。
Therefore, generation companies(Gencos) have the motivation to carry out its market power in ord er to ga in reasonless excess-benefit.
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