关于我国上市公司利润的操纵与防备毕业论文.doc

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 paratively prominent problem existed in Chinese concrete accounting standards haven’t involved in the accounting details of panies. So many panies 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 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 panies, this paper analyzes cases presented should improve accounting standards, and create a favorable external environment, improve the external supervision of panies, establish and improve the mandatory information disclosure, strengthen the CPA audit oversight efforts to effectively profits of panies to curb the phenomenon of manipulation.
Key words:pany,affiliate transaction,profit manipulation,countermeasure
study

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
,骗取上市 4
,虚增收入和利润 6
(二)利润操纵的原因 6
6
6
7
(三)启示 7
7
,完善监管手段 7
,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
9
9
9
10
10
10