淺談公司利潤操縱中的幾個手段及其對策

淺談公司利潤操縱中的幾個手段及其對策 

內 容 摘 要

利潤操縱是指公司管理層出于某種動機，利用法規政策的空白或靈活性，甚至違法違規等各種手段對企業財務利潤或獲利能力進行操縱的行為。

公司作為整個國家經濟的重要組成部分,其利潤是內部自身生產經營成果與外部環境條件的綜合反映,近年來,通過對公司利潤操縱來進行財務造假的事件屢見不鮮，給投資者和國家造成經濟損失，導致資本市場信任危機，嚴重影響資本市場的健康發展。

就此，文章論述了公司利潤操縱的現狀，總結出相關利潤操縱的一些問題，以及利潤操縱的一些手段，對利潤操縱方法進行分析，從而提出來若干針對公司利潤操縱的治理措施，并為我國公司利潤操縱正規化提出了具有一定理論參考價值的解決對策及建議。

 [關鍵詞]：利潤操縱；手段；對策

目       錄

1.公司利潤操縱的原因···············································5

1.1公司利潤操縱的內部動因·······································5

1.1.1為滿足第三方需求·········································5

1.1.2管理層預期承受過度壓力···································5

1.1.3財務穩定性及盈利能力受到威脅·····························5

1.2公司利潤操縱的外部因素········································5

1.2.1會計法規、制度的不完善···································5

1.2.2外部監督不力·············································6

1.2.3財務人員的職業道德·······································6

2.公司利潤操縱中的三個手段·········································6

2.1通過掛賬進行利潤操縱··········································7

2.1.1虛增收入··················································7

2.1.2調減成本費用··············································7

2.2通過計提資產減值進行利潤操縱··································7

2.3通過關聯方交易進行利潤操縱····································8

  2.3.1關聯購銷業務··············································8

  2.3.2資金往來于占用············································9

3.幾個簡單分析方法·················································9

3.1財務指標分析··················································9

3.2現金流量分析··················································9

3.3關聯方的識別與分析···········································10

4.上述利潤操縱的解決對策··········································10

4.1進一步完善會計法規及制度·····································10

4.2健全內部會計監督控制體系·····································11

4.3改善外部環境及監督制度·······································11

4.4提高事務所的審計質量·········································12