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毕业论文论文题目上市公司利润操纵行为分析作者姓名考号完成时间2010年10月28日1目录一利润操纵的涵义及其与盈余管理的关系3二上市公司利润操纵的动机与成因分析4三上市公司利润操纵的手段9四上市公司利润操纵识别的基本方法和模式122上市公司利润操纵行为分析A2A0A4A1A3A5A6A7A8A9A10A11A12A13A14A15A16A17A18A19A20A21A22A23A24A25A26A27A28A29A30A31A32A33A34A35A36A37A38A33A35A39A40A41A42A43A44A45A46A47A48A49A50A51A52A53A54A38A26A27A55A56A57A58A18A59A60A61A62A63A64A65A26A27A55A56A66A67A35A68A69A70A71A72A73A74A38A75A76A77A58A39A78A79A80A81A82A45A83A28A18A84A26A27A55A56A38A85A86A87A88A18A89A90A91A92A93A94A95A96A97A38A73A98A18A32A99A100A101A90A26A27A55A56A102A103A38A104A105A106A107A63A108A105A67A109A18A110A111A91A26A27A55A56A38A112A20A23A24A18A113A114A115A116A87A60A59A61A62A63A117A118A64A65A26A27A55A56A33A35A38A23A24A39A119A120A121A122A45A46A47A48A26A27A55A56A64A65A123A1243A125A126A127A18A41A42A45A46A47A48A87A29A91A128A75A38A26A27A55A56A29A129A18A130A131A132A133A134A18A130A135A136A79A134A137A138A139A83A140A38A141A142A43A143A53A54A45A144A145A91A45A46A47A48A26A27A55A56A38A104A146A39A45A46A47A48A147A87A81A96A97A148A149A150A26A72A114A143A151A152A76A82A153A154A155A47A48A156A129A18A157A158A159A160A137A106A107A18A147A161A81A68A69A162A163A93A68A69A164A96A78A150A49A50A165A44A166A167A137A168A109A18A19A20A21A22A23A24A25A26A27A28A29A30A31A32A33A34A35A38A36A169A18A55A56A170A171A151A172A173A174A175A18A176A177A45A46A47A48A38A130A78A127A178A179A134A39A161A180A181A182A38A183A184A185A186A170A184A187A188A38A172A173A189A190A18A92A68A191A192A193A194A34A38A193A194A195A196A18A197A153A198A199A34A38A194A200A201A202A18A203A68A106A204A193A194A205A25A47A48A38A189A206A18A207A35A194A78A46A208A80A209A38A189A20A210A211A212A213A18A214A215A216A217A218A219A46A208A38A220A221A88A222A39A109A180A45A46A47A48A38A26A27A55A56A57A58A67A35A41A42A218A219A46A208A223A152A224A195A38A57A58A18A61A62A63A225A97A45A46A47A48A26A27A55A56A226A227A67A35A228A229A218A219A46A208A18A230A155A193A194A205A26A72A38A231A173A232A223A39A40A59A60A32A99A100A220A202A45A46A47A48A26A27A55A56A38A123A124A107A65A18A203A233A234A235A192A45A46A47A48A220A221A88A222A18A157A158A26A27A55A56A38A236A237A238A67A35A68A69A70A239A240A38A99A241A75A76A77A58A39A78A79A242A183A80A81A82A45A83A28A18A84A45A46A47A48A26A27A55A56A38A85A86A87A88A18A101A90A243A102A103A244A245A18A144A145A243A55A56A33A35A38A23A24A18A113A114A115A181A87A225A97A196A246A39一利润操纵的涵义及其与盈余管理的关系A247A99A248A26A27A55A56A93A94A95A96A97A38A85A86A99A249A250A35A18A47A48A251A252A68A69A253A196A38A254A255A147A243A8A23A24A0A1A2A3A147A157A158A4A72A5A6A179A18A28A7A9A10A11A12A13A14A15A16A17A7A18A249A19A14A15A20A21A32A250A22A228A252A23A23A24A229A231A7A14A15A20A21A16A25A104A19A26A27A29A83A30A31A18A33A34A19A35A36A37A38A16A39A40A41A42A18A35A36A43A36A16A44A92A18A45A46A69A47A74A48A49A50A16A51A52A53A54A19A14A42A55A56A45A46A153A175A57A58A59A153A179A60A58A59A61A14A15A62A17A63A160A18A100A64A16A65A66A180A67A68A70A71A72A32A73A75A76A75A77A78A26A27A29A83A79A61A14A15A20A21A80A81A82A84A187A18A85A20A21A16A86A104A19A264A231A16A35A36A87A88A89A35A36A52A90A18A100A64A61A91A19A61A61A93A94A95A16A96A60A97A98A18A224A99A16A19A7A101A102A103A105A106A107A28A11A108A109A16A14A110A32A111A49A18A112A113A114A115A116A116A19A67A117A118A119A61A120A16A121A123A122A62A17A16A18A67A209A124A117A118A122A18A14A15A20A21A125A126A127A19A119A76A128A16A32A85A129A130A29A83A19A131A42A35A36A37A38A18A67A37A38A132A133A134A135A16A136A137A138A39A40A61A139A140A141A14A16A35A36A37A38A18A142A14A15A143A192A144A145A146A147A18A19A113A148A149A132A16A150A151A32A228A152A229A14A15A20A21A154A129A130A29A83A155A156A16A55A157A158A159A141A55A14A15A20A21A16A161A162A18A163A164A165A16A25A166A167A168A67A169A170A14A15A20A21A192A171A19A119A19A172A132A17A7A32A113A148A173A50A174A176A177A72A153A178A181A182A183A228A184A185A185A185A229A186A14A15A20A21A89A129A130A29A83A183A111A188A189A18A73A190A129A130A29A83A19A191A26A27A16A29A83A79A7A193A194A139A195A16A196A42A11A26A27A16A197A198A199A200A100A201A202A18A238A114A35A36A37A38A16A39A40A189A150A151A26A27A129A130A16A17A7A32A203A113A148A173A50A231A7A14A15A20A21A119A111A169A129A130A29A83A18A152A204A205A141A56A157A18A206A141A207A208A32A174A210A182A211A153A212A213A214A215A252A23A23A184A216A217A218A18A129A130A29A83A57A48A16A121A123A19A35A36A37A38A16A76A39A40A219A18A220A221A76A75A222A223A139A195A16A225A166A189A39A40A226A80A16A35A36A37A38A62A17A35A36A227A83A18A112A142A220A221A75A149A132A16A71A230A150A151A14A15A177A7A76A128A18A224A99A16A19A193A194A232A233A96A234A100A201A202A153A149A83A235A236A153A217A10A220A221A237A239A177A240A32A85A14A15A20A21A19A191A220A221A29A83A30A31A14A42A241A132A71A230A18A150A151A89A51A52A220A221A129A130A18A75A242A243A119A30A243A14A16A113A148A244A245A17A7A18A76A75A246A218A18A14A15A20A21A247A141A119A149A133A153A119A149A132A16A248A251A253A254A18A161A162A16A255A72A177A167A0A113A106A32A34A70A73A166A63A83A16A14A15A20A21A25A166A19A191A119A149A133A153A119A149A132A16A248A251A253A254A32二上市公司利润操纵的动机与成因分析A127A197A26A27A62A17A14A15A20A21A205A141A224A138A67A92A224A18A53A141A113A66A16A93A15A177A1A32A70A138A15A92A224A189A246A18A67A42A35A36A117A118A39A7A2A51A3A148A112A4A55A157A16A25A166A71A230A49A18A55A5A6A7A8A114A114A9A97A10A115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