从三大报表指标及会计准则看企业盈余管理与应收账款账户之间的关系

Enterprise Surplus Management and Accounts Receivable from Three Reports' Indexes and Accounting Rules

分析企业管理者通过操纵应收账款账户实现三大报表的各项指标,然后达到盈余管理的目的.结合会计准则对应收账款账务处理的规定挖掘应收账款成为企业管理者操纵手法的深层原因,从盈余管理的乱象中挖掘企业管理者盈余管理目标实现的手段和规律,有助于企业财务工作者增强防范意识,更有助于审计人员提高审计效率.

Enterprise managers realize the indexes of three reports by way of manipulating accounts receivable so as to achieve surplus management. This paper has,through analyzing the treating rules of accounts receivable in combination of accounting rules,studied the deep reasons for enterprise managers' manipulating accounts receivable,found out their means and laws to realize surplus management target,which will help accountants increase prevention awareness and auditors to improve auditing efficiency.