摘要汉译英，高手来，可加分

来源：百度知道 编辑：UC知道 时间：2024/05/23 00:16:36
近几年来，上市公司的利润操纵行为愈演愈烈，从而致使会计信息严重失真；扰乱了资本市场的秩序和资源配置；动摇了投资者与公司间的信任；损害了债权人、债务人和国家的利益。我国证券市场的建立和发展，有助于我国经济持续稳定的发展、国有企业经营机制的根本转变、资本市场体制的建立和完善。但由于种种原因，目前我国的证券市场还不很完善，上市公司为了达到“圈钱”等目的，不惜采用各种手段，人为的进行利润操纵，制造“泡沫”效应。如何科学、合理的研究利润操纵行为可以更好的促进公司财务理论与上市公司实际情况相结合，有利于现有会计准则和会计制度的进一步完善，从而能更好的引导上市公司的健康发展，减少利润操纵行为的可能性。
为了探索有效识别利润操纵行为的方法，本文按照问题是什么(What)—问题怎么样(how)—为什么产生(why)—怎么解决(how)的途径进行。首先提出利润操纵的概念，运用理论与实际相结合的方法，对我国上市公司利润操纵动机的客观存在进行分析。接着，在此基础上运用财务理论知识对我国上市公司利润操纵行为进行详尽剖析，包括利润操纵的成因和手段，指出利润操纵行为与环境的相关性，指出目前我国证券市场在政策制度上的某些缺陷。最后，针对利润操纵的行为和动机，对如何防范上市公司利润操纵行为和压缩可利润操纵空间提出个人设想和建议。

In recent years, the profits of listed companies increasing manipulation, thus resulting in serious distortion of accounting information; to disturb the order of the capital markets and the allocation of resources; shaken investors and trust companies; damage to the creditors, the debtor and the country. China to establish and develop the securities market will help China's sustained and steady economic development of the operational mechanisms of state-owned enterprises of the fundamental changes in the capital market to establish and perfect the system. However, due to various reasons, China's securities market is not very perfect, listed companies in order to achieve " quanqian" and so ends the use of various means of artificial manipulation of profits to create a "bubble" effect. How scientific research can better profit manipulation of the promotion of corporate finance theory and the actual situation of listed companies combined in favor of the exis