Since the setting up of Stock markets of Shanghai and Shenzhen in 1990,listed companies have raised a large amount of social funds,strongly promoted the development of these enterprises,and ofered a new outlet for spare investment outside banks too.But at the same time we see that a lot of great practicing fraud cases of listed companies have taken place in the development of more than 10 years in China's securities market,which has given a heavy blow to investors' enthusiasm.The financial fraud has already become one of the hindering factors of the developing capital market destroyed the principles of“fair”，“just”and“open”that the capital market depends on,and wavered investors' confidence，thus it has prevented the function of the security market from full playing，and the rare resource of capital has been far from high-eficient disposition.
How to catch the key factor from lots of financial and non-financial information,and find the true achievements of the listed companies,is connected with investors' vital interests,and it is also the question that China's securities market needs to be studied.Thus the author chose the research on relevant problems regarding listed company'shandling profit as the theme of the master graduation thesis,hoping to seek the basic laws in the listed company's profit handling behaviors,find out the main methods of listed company's profit handling,and put forward the corresponding countermeasures.At the same time,this thesis uses the statistic analytical method to set up the discernment index to the specific financial afairs,in order to give theory and real data support to the early warning of the behavior and the controlling measures,attempting to offer helpful reference for supervision departments to establish relevant regulations and for investors to consider and handle financial information effectively.
This thesis is divided into three parts altogether.
Part one：discussing the motive of profit manipulation of listed companies.
Part Two：formulating the methods of handling profit manipulation in details.
Part three：proposing some suggestions on how to control the profit manipulation of listed corporations.
The specialties of this thesis is it systematically analyze the activity of profit manipulation of listed company, from the reasons of profit manipulation, the means of profit manipulation, the censoring means of profit manipulation,to the regulate countermeasure of profit manipulation,give a over-all analysis for profit manipulation of listed company.And I hope that from the thesis,I can got a over-all and impersonal know about profit manipulation of listed company,realize the demage of profit manipulation and the regulate pressure of profit manipulation of listed company,and give a little of means to regulate the profit manipulation of listed company.
