International Journal of Business and Social Science

ISSN 2219-1933 (Print), 2219-6021 (Online) DOI: 10.30845/ijbss

The Profit Manipulation of the Listed Companies of the Motives and Methods of Analysis
Wang Zhi hong

With the development of market economy, the market of enterprise, business scope, the type of transaction object expands increasingly, complex, want to further improve the enterprise's book accounting profit real effectiveness, validity more difficult. Especially some listed companies in order to escape taxes, enhance their image, inflated performance objective, manipulation of accounting profits, destroyed market economy good running environment. Listed company the profit manipulation of the way include: bill processing, changes in accounting policies, related party transaction, protective policies, according to this phenomenon, this paper put forward coping method: Calculation of profit target, implementation of internal control, expand the management responsibility

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