新会计准则下如何遏制上市公司利润造假现象

How to Curb the Phenomenon of False Profits of Listing Companies Under the New Accounting Standards

财政部颁布的新会计准则首先在上市公司中实行,其目的是减少上市公司利润造假的可能。但是,一些上市公司总是想方设法寻找新的利润操纵点,假造利润。本文仅从企业会计制度下利润造假的主要手段来看,新会计准则对上市公司利润造假行为的制约条件尚存在不足,并为此提出了新准则下遏制利润造假的几点建议。

The new accounting standards issued by the Ministry of Finance will be implemented in the listing company firstly, which aims at curbing the false profits of listing companies to manipulate space. However, some listed companies are always looking for new ways to manipulate profits, widening the profit manipulation, ＂show the way＂. Therefore, this paper explored on the main means of profit manipulation under the present corporate accounting system and the restraints of the new accounting standards on corporate profit manipulation and its shortcomings. Finally, it proposed a suggestion on the improvement of the new financial standards.