浅谈公司利润操纵中的几个手段及其对策

浅谈公司利润操纵中的几个手段及其对策

XCLW85659 浅谈公司利润操纵中的几个手段及其对策

浅谈公司利润操纵中的几个手段及其对策

内容摘要

利润操纵是指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。

公司作为整个国家经济的重要组成部分,其利润是内部自身生产经营成果与外部环境条件的综合反映,近年来,通过对公司利润操纵来进行财务造假的事件屡见不鲜，给投资者和国家造成经济损失，导致资本市场信任危机，严重影响资本市场的健康发展。

就此，文章论述了公司利润操纵的现状，总结出相关利润操纵的一些问题，以及利润操纵的一些手段，对利润操纵方法进行分析，从而提出来若干针对公司利润操纵的治理措施，并为我国公司利润操纵正规化提出了具有一定理论参考价值的解决对策及建议。

[关键词]：利润操纵；手段；对策

1.公司利润操纵的原因···············································5

1.1公司利润操纵的内部动因·······································5

1.1.1为满足第三方需求·········································5

1.1.2管理层预期承受过度压力···································5

1.1.3财务稳定性及盈利能力受到威胁·····························5

1.2公司利润操纵的外部因素········································5

1.2.1会计法规、制度的不完善···································5

1.2.2外部监督不力·············································6

1.2.3财务人员的职业道德·······································6

2.公司利润操纵中的三个手段·········································6

2.1通过挂账进行利润操纵··········································7

2.1.1虚增收入··················································7

2.1.2调减成本费用··············································7

2.2通过计提资产减值进行利润操纵··································7

2.3通过关联方交易进行利润操纵····································8

2.3.1关联购销业务··············································8

2.3.2资金往来于占用············································9

3.几个简单分析方法·················································9

3.1财务指标分析··················································9

3.2现金流量分析··················································9

3.3关联方的识别与分析···········································10

4.上述利润操纵的解决对策··········································10

4.1进一步完善会计法规及制度·····································10

4.2健全内部会计监督控制体系·····································11

4.3改善外部环境及监督制度·······································11

4.4提高事务所的审计质量·········································12

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