上市公司利润操纵的方法及对策研究毕业设计.doc

上市公司利润操纵的方法 及对策研究 姓　　名 　　号 专　　业 指导教师 年月日关键词：  Abstract Profit manipulation is the behavior which enterprise takes various measures to coordinate accountant profit and profitability to attend some aim .Such behavior distorts the profitability of the enterprise and covers some problem in management. False accounting information causes user increase their cost to look for the true accounting information , and also increase exchange expense of the market ,so make the market run slowly ,and has a serious influence of resource deployment .Therefore, we should pay more attention and study on such problem and make such phenomenon controlled effectively .This essay introduces some common methods of profit operation and take emphasis on studying the change of financial indicators ,audit reports and cash flow indicator to discover profit operation of the listed company，the profit operation financial indicators change emphatically .Financial indicatorsthe core targets which reflect corporation’s economy result ，show the corporation’s ultimate management result and check economy developing situation .Profit manipulation must cause abnormal in financial indicators. So we can discover profit manipulation by the abnormal change of financial indicators .In view of the profit manipulation behavior which exists listed company, this article further proposed a series of measures and countermeasures ，such as strengthening governance of listed company, strengthening supervision of the facilitating agency as well as the related legal liability , which carries on from the laws and regulations to achieve the best resources disposition of the listed company . Key Words: listed company；profit manipulation；financial indicator 目　录引 言 4 （一）研究的目的和意义 4 （二）相关文献综述 4 （三）研究的主要内容、结构和创新点 4 一、利润操纵行为产生的原因 5 （一）企业领导为追求政绩而提高企业利润 5 （二）追求良好的外在形象而虚增利润 5 （三）上市企业为了自身利润或大股东利益而夸大甚至编造虚假盈利 5 （四）为了避免所得税而隐瞒利润 6 二、常见企业利润操纵的方法 6 （一）通过挂账处理进行利润操纵 6 （二）通过折旧方式变更操纵利润 7 （三）会计准则变更可能引起的利润操纵 7 （四）通过变