企业常见的几种利润操纵方法

On Familiar Methods of Manipulating Profits of Business Enterprise

企业会计报表应该真实、公允地反映企业的经营成果,但实际生活中,企业管理层也会为了某种目的而进行利润操纵。本文就企业常见的利润操纵方法进行了初步的会计分析,并试图给报表的使用者一些恰当、合理的建议。

Enterprise financial accounting report should reflect the management result of the enterprise on the true and fair basis. However, in practice, some managers control the profit for some purpose. The article makes elementary analysis on common ways in which profit is controlled and also gives some reasonable advice to those who use enterprise financial accounting reports.