会计利润非正常调整及识别工具

Discretionary Adjustment and Detecting Tools of Accounting Profit

在现实中,许多公司无视企业的经营现实,玩弄会计数据于股掌之间,报表中存在大量"精心包装"的会计数据,严重地损害了部分报表使用者的利益。因此,如何识别财务造假,如何计量会计利润中非正常调整的程度,就显得十分重要。文章首先对会计利润非正常调整的表现形式进行分析;其次对目前非正常调整的诸多识别工具进行分类介绍;最后对识别工具的优劣进行评述。

In reality, lots of enterprises ignore the business reality and manipulate accounting data. Such great many of false numbers in the reports greatly damage the interests of some report users. Hence, it＇s of importance to detect financial frauds and to measure diseretionary adjustment of accounting profit. This paper analyzed the forms of discretionary adjustment; then sorted and introduced the tools of detecting adjustments; and finally made comments on the advantages and disadvantages of different tools.