目 录
一、利润操纵的成因········································· ··················2
1.1、利润操纵的客观原因····················································2
1.2、利润操纵的主观原因····················································2
二、企业操纵利润的社会危害·················· ·································3
2.1、造成国有资产流失······················································3
2.2、造成国家税收流失······················································4
2.3、增大金融机构和投资部门的风险··········································4
2.4、增添社会不安定因素····················································4
2.5、影响宏观决策而扰乱经济秩序············································4
2.6、损坏财经法纪的尊严····················································4
三、企业操纵利润的常用手段····················· ······························5
3.1、企业通过虚假销售，提前确认销售或有意扩大赊销范围，调整利润总额········5
3.2、利用关联方交易调整利润················································5
3.3、通过“资产评估减值”科目调整企业利润··································6
3.4、通过“其他应收款”、“其他应付款”科目调整企业利润······················6
3.5、利用会计政策及会计估计变更的不确定性调整利润··························6
3.6、通过长期挂账不进行账务处理············································7
四、防治企业利润操纵的对策····································· ··············7
4.1、进一步完善会计法规，尽量克服会计政策和会计方法本身的不确定性··········7
4.2、采用物价变动会计，在一定程度和范围内修正历史成本原则··················8
4.3、加强会计信息监管，形成有效的约束机制··································8
4.4、企业负责人要对本单位的损益真实性负责································· 9
4.5、提高会计人员技术和道德水平加强对会计人员的培训和职业道德建设········· 9
4.6、改进现行利润表的结构·················································10
五、结论····································································10
参考文献····································································11
内 容 摘 要：
利润是当代西方国家实证会计研究的重点之一，它的发现和提出与上市公司业绩评价紧密相关。随着中国经济的迅猛发展，证券市场的不断成熟，企业为了追求更高的利润，利润操纵问题也随之而来。本文就利润操纵的成因、手段及防治等方面进行了阐述，为投资者做出正确的投资决策提供帮助。 企业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实现利润的行为。会计界对于利润操纵存在两种观点：第一种观点将利润操纵等同于西方会计文献中的盈余管理，即公司管理层为实现自身效用或公司市场价值最大化等目的进行会计政策选择，从而调节公司盈余的行为。第二种观点将公司管理层出于某种动机，利用法规政策的空白或灵活性，甚至违法违规等各种手段对企业财务利润或获利能力进行操纵的行为称为利润操纵。
关键词 利润操纵 原因 危害 对策
