企业会计利润造假路径分析

Analysis of the Path of Enterprise Accounting Profit Mmaking

企业作为市场主体,需要将生产经营的活动转化为财务信息,以会计报表的形式向管理者、债权人以及外部投资者反映,其中利润是体现企业盈亏状况的重要指标。企业利润信息的真实性关系到会计质量的高低与财务管理是否有效。企业会计利润造假的动机主要有主观与客观两方面,包括上市、避税以及追求政绩等。企业会计利润造假有挂账处理、会计政策、计提资产减值准备、会计估计、虚假销售、关联交易以及其他手段,所产生的影响和危害较大。为遏制企业利润造假,应结合现状与原因,制定出相应的解决对策。

As the main body of the market, enterprises need to convert the activities of production and management into financial information, and reflect to the managers, creditors and external investors in the form of accounting statements, in which profit is an important indicator of the situation of enterprise profit and loss. The authenticity of enterprise profit information is related to the quality of accounting and the effectiveness of financial management. The motives of accounting fraud are mainly two aspects： sub-jective and objective, including listing, tax avoidance and performance. The influence and harm of account-ing profit making of enterprise, such as accounting treatment, accounting policy, preparation of deprecia-tion of assets, accounting estimate, false sales, related transaction and other means, have great influence and harm. In order to curb corporate profits, we should formulate corresponding solutions based on the cur-rent situation and causes.