企业虚增利润现象与审计对策探讨

Discussion on the Enterprise False Profit Phenomenon and the Audit Countermeasures

随着社会经济的迅猛发展,企业追求更高的利润,当达不到目标利润时,虚增利润的现象随着而来。那么,为何产生虚增利润?虚增利润有哪些现象?面对不同的虚增利润现象,相应的审计对策该如何?本文就以上问题作出探讨。

With the rapid development of economy, enterprises pursuit higher profits. Situation of false profit may occur when an enterprise cannot achieve the target profit. So, why falsely increase profits？ What are the symptoms of false profit？ What are the audit countermeasures against all different false profits phenomena？ This paper discusses the above problems.