求翻译：但是由于我国政策制度的不完善，理论和事务衔接不一致，近年来，上市企业处于各种内在和外在的原因，利用资产减值操纵利润的现象十分严重是什么意思？

However, due to the imperfections of our policies and systems, theory and transaction interface is inconsistent, in recent years, listed companies in a variety of internal and external factors, profits, impairment of assets to manipulate a very serious problem

正在翻译，请等待...

正在翻译，请等待...

But since China's policies and systems of imperfect, theory and bridging inconsistencies in recent years, companies listed in various internal and external factors, impairment of assets profit manipulation phenomenon very serious

But since China's policies and systems of imperfect, theory and bridging inconsistencies in recent years, companies listed in various internal and external factors, impairment of assets profit manipulation phenomenon very serious