公司利潤操縱的常見手段及其對策

內 容 摘 要

利潤操縱行為一般是指企業為了某種目的，運用各種手段人為調節企業財務利潤和獲利能力的行為。利潤操縱歪曲了企業的盈利狀況，隱藏了企業在經營管理中的問題。實的信息披露增加了使用者尋求真實信息的成本，提高了市場交易及費用，從而降低 市場的運行效率，并且嚴重干擾了社會資源的合理配置，是我會計實務界和理論界面的嚴重問題。

本文介紹了企業利潤操縱的原因常見的利潤操縱手段以及識別利潤操的方法，研究了從上市公司的審計報告、現金流量表以及財務指標等會計信息中識別 存在的利潤操縱行為，著重分析了利潤操縱行為造成的財務指標的異常變化。財務指標反應企業在一定時期的財務狀況和經營成果，利潤操縱勢必引起財務指標的異常變化，因此通過財務指標的異常變化，可以反映出企業存在的利潤操縱行為。針對上市公司存在的利潤操縱行為，本文提出了對利潤操縱行為從法律法規上進行約束的一系列措施和對策，如加強公司治理、加強對中介機構的監管以及明確利潤操縱的相關法律責任等, 以達到優化上市公司資源合理配置的目的。

 

關鍵詞：上市公司；利潤操縱；財務指標

目  錄

1、引言

1.1研究的目的和意義·· ···········································································1

1.2研究的主要內容、結構和創新點······················································1

2、操作利潤行為的起因

2.1企業管理者為了追求成績而提高企業自身利潤······························ 1

2.2企業為追求良好外在形象而對利潤虛增·········································· 2

2.3上市企業為了自身利潤或股東自身利益而夸大甚至不惜編造或      偽造虛假盈利情況·············································································3

2.4為規避企業所得稅而進行隱瞞企業實際真實的利潤······················· 3

3、利潤操縱常見手段以及具體表現

3.1通過虛假銷售記錄額度，提前確認銷售結果或有意擴大賒銷掛賬范圍，調整利潤總額度························································································4

3.2利用關聯方的交易對利潤進行調整··················································5

3.3通過人為的進行調整有關賬務調整利潤··········································6

4、如何識別企業的利潤操縱行為

4.1關注上市公司的審計報告·································································7

4.2分析上市公司的現金流量表·····························································8

4.3注重通過財務指標的變化識別利潤操縱行······································9

5、制止操縱利潤行為的對策與方法

5.1更快的提高會計準則和制度與國際接軌的步伐······························10

5.2加強會計人員職業道德教育，加大執法監管力度··························11

6、總結

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