为了防范上市公司的利润操纵必须从规范公司内部治理、完善证券市场信息披露制度、强化外部监管机制等方面入手。
In order to prevent this phenomenon, we must standardize internal governance, perfect the information announcing system of security market, and strengthen the external supervisor mechanism.
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.
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