目录
一、案例引入....................................................................... 4
（一）利润操纵的手段 ............................................................................................ 4
1. 随意更改业绩................................................................................................... 4
2.虚构客户，骗取上市......................................................................................... 4
3.通过销售退回，虚增收入和利润..................................................................... 6
（二）利润操纵的原因 ............................................................................................ 6
1.迎合上市需要..................................................................................................... 6
2.相关部门监管不力............................................................................................. 6
3.管理层诚信的缺失............................................................................................. 7
（三）启示 ................................................................................................................ 7
1.改善上市公司融资环境..................................................................................... 7
2.加大监管力度，完善监管手段......................................................................... 7
3.加强企业诚信建设，营造社会诚信氛围......................................................... 8
二、我国上市公司利润操纵的现状、手段及危害.................................................... 8
（一）现状 ........................................................... 8
1.绩优公司隐藏利润............................................................................................. 9
2.资产减值准备的计提和转回情况较为混乱..................................................... 9
3.关联交易........................................................................ 9
4.利用减值计提与转回进行盈余管理............................................................... 10
5.应收账款的管理混乱....................................................................................... 10
6.相关信息的披露问题....................................................................................... 10
7.会计政策变更中存在的主要问题................................................................... 11
8.会计估计变更和重大会计差错更正存在的主要会计问题........................... 11
9.合并会计报表存在的主要会计问题............................................................... 12
10.担保和诉讼仲裁事项..................................................................................... 12
（二）手段 ......................................................................................... 13
1.关联交易........................................................................................................... 13
2.资产重组........................................................................................................... 14
3.操纵销售收入................................................................................................... 16
4.随意变更会计政策........................................................................................... 17
5.利用减值准备操纵利润................................................................................... 18
6.挪用资金，隐瞒重大事项，未履行披露义务............................................... 18
（三）危害 ................................................................................... 19
1.造成国有资产流失........................................................................................... 19
2.造成国家税收流失........................................................................................... 19
3.增大金融机构和投资部门的风险................................................................... 20
4.增添社会不安定因素....................................................................................... 20
5.影响宏观决策而扰乱经济秩序....................................................................... 20
6.损坏财经法纪的尊严....................................................................................... 20
三、利润操纵现象产生的原因.................................................................................. 21
（一）上市公司为了融通资金或维持上市资格而虚增利润 .............................. 21
（二）企业为了自身形象而虚增利润 .............................................................. 21
（三）企业为了少交所得税而减少利润 .............................................................. 22
（四）企业领导为了自身利益而提高企业利润 .................................................. 22
四、 遏制利润操纵行为的对策................................................................................ 22
（一）健全法律法规和完善相关制度准则 .......................................................... 22
（二）完善公司治理，建立合理的激励机制 ...................................................... 23
1.优化上市公司的股权构成............................................................................... 24
2. 强化公司监事会的监督职能......................................................................... 24
（三）加强注册会计师职业水平以及道德建设 .................................................. 25
（四）加强实施新会计准则情况的披露 .............................................................. 25
（五）加强证券监管力度，营造良好外部环境 .................................................. 26
（六）强制司法介入健全民事赔偿机制 .............................................................. 26
（七） 加强道德建设和诚信教育，提升投资者基本素质 ................................ 27
致 谢.............................................................................. 28
参考文献............................................................ 29
摘要
利润操纵是我国上市公司存在的一个比较突出的问题。我国具体会计准则还没有涉及到上市公司核算的方方面面，因此，很多上市公司利用会计政策和会计估计的选择来操纵利润，利用关联方交易调整利润，通过折旧方式变更操纵利润，通过非经常性损益操纵利润，通过虚构收入降低费用操纵利润。从而造成国有资产流失，国家税收流失，增大了金融机构和投资部门的风险，增添了社会不安定因素，而且虚假利润容易造成虚假繁荣，引发经济膨胀，增长人们的期望值，影响宏观决策而扰乱经济秩序，损坏财经法纪的尊严等。为了防范上市公司操纵利润，本文通过分析案例，提出应完善会计准则，营造良好的内外部环境，改善上市公司外部监管，建立完善的强制性信息披露，加强注册会计师审计监督的力度，来有效的遏制上市公司的利润操纵现象。
【关键词】 上市公司；关联交易；利润操纵；对策研究
Abstract
Profit manipulation is a comparatively prominent problem existed in Chinese listed companies．The concrete accounting standards haven’t involved in the accounting details of listed companies. So many listed companies use the choice of accounting policy and accounting estimation to manipulate profits，use connected transaction to adjust profits，change and manipulate profit by depreciation，non-regular profit and loss，and decreasing cost through fictitious income．Resulting in loss of state assets, loss of national revenue, increasing the financial institutions and investment sector risk, adding to the social unrest, and false profits is likely to cause a false prosperity, triggering economic expansion, growth of people's expectations, the impact of macro decision-making rather disturbing economic order, damaged the dignity financial law. In order to prevent manipulation of profits of listed companies, this paper analyzes cases presented should improve accounting standards, and create a favorable external environment, improve the external supervision of listed companies, establish and improve the mandatory information disclosure, strengthen the CPA audit oversight efforts to effectively profits of listed companies to curb the phenomenon of manipulation.
Key words：listed company，affiliate transaction，profit manipulation，countermeasure
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