公司利润操纵的常见手段及其对策

内 容 摘 要

利润操纵行为一般是指企业为了某种目的，运用各种手段人为调节企业财务利润和获利能力的行为。利润操纵歪曲了企业的盈利状况，隐藏了企业在经营管理中的问题。实的信息披露增加了使用者寻求真实信息的成本，提高了市场交易及费用，从而降低 市场的运行效率，并且严重干扰了社会资源的合理配置，是我会计实务界和理论界面的严重问题。

本文介绍了企业利润操纵的原因常见的利润操纵手段以及识别利润操的方法，研究了从上市公司的审计报告、现金流量表以及财务指标等会计信息中识别 存在的利润操纵行为，着重分析了利润操纵行为造成的财务指标的异常变化。财务指标反应企业在一定时期的财务状况和经营成果，利润操纵势必引起财务指标的异常变化，因此通过财务指标的异常变化，可以反映出企业存在的利润操纵行为。针对上市公司存在的利润操纵行为，本文提出了对利润操纵行为从法律法规上进行约束的一系列措施和对策，如加强公司治理、加强对中介机构的监管以及明确利润操纵的相关法律责任等, 以达到优化上市公司资源合理配置的目的。

 

关键词：上市公司；利润操纵；财务指标

目  录

1、引言

1.1研究的目的和意义·· ···········································································1

1.2研究的主要内容、结构和创新点······················································1

2、操作利润行为的起因

2.1企业管理者为了追求成绩而提高企业自身利润······························ 1

2.2企业为追求良好外在形象而对利润虚增·········································· 2

2.3上市企业为了自身利润或股东自身利益而夸大甚至不惜编造或      伪造虚假盈利情况·············································································3

2.4为规避企业所得税而进行隐瞒企业实际真实的利润······················· 3

3、利润操纵常见手段以及具体表现

3.1通过虚假销售记录额度，提前确认销售结果或有意扩大赊销挂账范围，调整利润总额度························································································4

3.2利用关联方的交易对利润进行调整··················································5

3.3通过人为的进行调整有关账务调整利润··········································6

4、如何识别企业的利润操纵行为

4.1关注上市公司的审计报告·································································7

4.2分析上市公司的现金流量表·····························································8

4.3注重通过财务指标的变化识别利润操纵行······································9

5、制止操纵利润行为的对策与方法

5.1更快的提高会计准则和制度与国际接轨的步伐······························10

5.2加强会计人员职业道德教育，加大执法监管力度··························11

6、总结

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