上市公司利润操纵手段与对策研究

Profit Manipulating Means and Strategy of Listed Companies

利润操纵是我国上市公司存在的一个比较突出的问题。我国具体会计准则还没有涉及到上市公司核算的方方面面,因此,很多上市公司利用会计政策和会计估计的选择来操纵利润,利用关联方交易调整利润,通过折旧方式变更操纵利润,通过非经常性损益操纵利润,通过虚构收入降低费用操纵利润。为了防范上市公司操纵利润,应完善会计准则,营造良好的内外部环境,改善上市公司外部监管,建立完善的强制性信息披露,加强注册会计师审计监督的力度,有效的遏制上市公司的利润操纵现象。

Profit manipulation is a comparatively prominent problem existed in Chinese listed companies. The concrete accounting stan- dards haven＇t involve in the accounting details of listed companies so many listed companies use the choice of accounting policy and ac- counting estimation to manipulate profits, use connected transaction to adjust profits, change and manipulate profit by depreciation, non-regular profit and loss, and decreasing cost through fictitious income. To prevent listed companies from manipulating profit, we should improve accounting standards, create better internal and external environment, improve external supervision of listed companies, build perfect compulsory information disclosure, strengthen auditing supervision of CPA, and effectively control profit manipulation of listed companies.