浅谈新会计准则下上市公司利润操纵和其应对.doc

浅谈新会计准则下上市公司的利润操纵及其应对 摘要：上市公司通过伪造会计凭证、会计报表等方式进行利润操纵的现象在国内外都普遍存在。因此，需要相应的会计制度和准则进行规范。根据我国经济的发展和我国市场经济的特殊情况，财政部编制了《新企业会计准则》，自2007年陆续开始实行。《新企业会计准则》是我国会计制度向国际趋同迈出的重要一步，也对上市公司的利润操纵和盈余管理产生了重大的影响。新准则在存货计价、减值准备冲回、企业合并等方面对上市公司的利润操纵行为进行了限制，但是同时也给上市公司进行利润操纵提供了另外的空间。 关键词：新会计准则 上市公司 利润操纵 Under the new accounting standards of the profits of listed companies and the measures to manipulation Abstract: The listed company by forging accounting vouchers, accounting statements, and the phenomenon of profit operation way at home and abroad have universal existence. Accordingly, need appropriate accounting system and standard specifications. According to the development of our national economy and market economy in China, the ministry of finance of the special circumstances of the new enterprise accounting standard, from 2007 has begun. The new enterprise accounting standard is Chinas international convergence of accounting system to the important step, also taking on listed companies profits manipulation and earnings management has produced significant influence. The new guidelines in inventory valuation, impairment rushs, enterprise merger etc, for the manipulation of listed companies profits made limitation, but can also give profit operation listed companies offer additional space. ?Key words: new accounting standards; Profit Manipulation; listed companies 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc292744216 1 引 言 PAGEREF _Toc292744216 \h 1 HYPERLINK \l _Toc292744217 2 上市公司进行利润操纵的动机 PAGEREF _Toc292744217 \h 1 HYPERLINK \l _Toc292744218 2.1 为自身的形象和声誉而进行利润造假 PAGEREF _Toc292744218 \h 1 HYPERLINK \l _Toc292744219 2.2 为公司利益或者股东利益而进行利润操纵 PAGEREF _Toc292744219 \h 2 HYPERLINK \l _Toc292744220 2.3 为个人经营业绩而进行利润操纵 PAGEREF _Toc292744220 \h 2 HYPERLINK \l _Toc292744221 3 上市公司利润操纵行为带来的危害 PAGEREF _Toc292744221 \h 2 HYPERLINK \l _Toc292744222 3.1 对国家经济秩序的影响 PAGEREF _Toc292744222 \h 2 HYPERLINK \l _Toc292744223 3.2 对社会的稳定的影响 PAGEREF _Toc292744223 \h 4 HYPERLINK \l _Toc