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企业利润操纵的识别及制约对策 被引量:1

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摘要 个别企业受利益驱动,蓄意粉饰会计报表,操纵利润,这不仅影响了正常的社会经济秩序,而且还将误导投资行为,损害投资人及债权人的切身利益,给社会经济带来极大的危害。本文从揭示企业操纵利润的内在原因出发,阐述了对其识别的方法,并在此基础上,提出了制约利润操纵行为的对策,以供大家借鉴。
作者 周甬挺 黄迅
出处 《审计与理财》 2004年第6期20-21,共2页
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