摘要
利润操纵指的是上市公司为了达到某种目的而对本公司实现利润情况，并通过各种手段对其进行人为调节的行为。现如今我国的证券市场发展迅猛，但随之产生的是屡屡出现的利润操纵行为，这使证券市场的发展深受影响。本文首先介绍的是利润操纵的相关概念，利润操纵可以分为盈余管理和违法操纵，本文主要是从违法操纵方面入手研究。其次本文在会计准则对利润操纵的影响方面进行了研究，主要是会计准则方面的漏洞对利润操纵的助长因素。第三是研究了利润操纵行为的识别，通过财务报表的数据和财务指标的研究以及其他方法中了解利润操纵。最后从规范政府行为、加强会计监管和完善会计准则方面提出建议性的措施。
信息造假控制交易价格通过比市场低的价格从母公司采购原材料，但是财务报告上却填报的是市场价格或者是价格协议虚假购销合同增加利润通过劳动力调整利润滥用减值准备方法改变存货计价方法变更股权投资的核算方法。
会计监督应加强法制体系建设进一步完成改善会计法制体系的建立，提高其的可操作性，使会计事务所和国家执法部门有更良好的环境明确相关的责任制度，完善相对应的法律。应建立健全可行的内控制度明确财产清查的期限、组织程序和范围；在对会计资料的审查上做到定期检查等。应进行适度监管不能盲从也不能放纵，要根据实际的情况来进行辩证的调整。
关键词 利润操纵；信息造假 ；会计监督；
目 录
摘要·······································································································I
引言······································································································1
一、上市公司利润操纵的概述·····························································2
（一）利润操纵的含义 …………………………………………………2
（二）利润操纵的基本形式 ……………………………………………2
（三）利润操纵的动机 …………………………………………………3
二、上市公司利润操纵的手段······························································5
（一）利用关联交易调节利润 …………………………………………5
1 控制交易价格································································································································ 5
2虚假购销合同增加利润················································································································· 5
3控制薪酬操纵利润························································································································· 5
（二）滥用会计政策和估计操纵利润 …………………………………5
1滥用减值准备方法························································································································· 5
2 改变存货计价方法························································································································ 5
3变更股权投资的核算方法············································································································· 6
（三）运用会计手段调节利润 …………………………………………6
1 制造出非经常性的损益·············································································································· 6
2 利用非货币性资产交换或债务重组·························································································· 6
（四）使用地方政策操纵利润 …………………………………………6
三、上市公司利润操纵行为的识别方法··············································7
（一）分析会计报表 ……………………………………………………7
1 利用资产负债表分析资产质量然后剔除利润水分···································································· 7
2对利润与收入之间的关系进行分析····························································································· 8
3 综合研究现金流量表进行分析···································································································· 8
4关注上市公司的财务报表附注····································································································· 9
（二）分析财务信息指标 ………………………………………………9
1应收账款周转率变动率················································································································· 9
2毛利率变动率································································································································· 9
3折旧率变动率································································································································· 9
4费用率变动率································································································································· 9
5净资产收益率······························································································································· 10
（三）利用其它方法对利润操纵的识别 …………………………… 10
1 关注审计报告披露的重要性······································································································ 10
2关注财务报告报送的及时性······································································································· 10
四、上市公司利润操纵的案例分析····················································11
（一）太化股份财务造假案背景………………………………………11
（二）太化股份财务造假主要指标分析………………………………12
五、上市公司防范利润操纵的对策·····················································14
（一）完善公司结构治理 …………………………………………… 14
（二）完善会计准则制定和实施工作 ……………………………… 14
（三）加强会计监管 ………………………………………………… 16
（四）规范政府行为 ………………………………………………… 16
参考文献·····························································································18
致谢····································································································19
