对企业财务报告中虚增利润问题的分析与防范研究摘 要在市场经济时代，财务丑闻和会计造假不断见诸报端。企业财务报告虚增利润的行为极大地伤害了投资者的信心，破坏了资本市场的秩序，危及到资本市场的健康发展，严重影响了投资者对上市公司的信任,给投资者和国家造成经济损失，甚至使整个国内资本市场陷入严重的信用危机。本文通过剖析企业常用的一些虚增利润的手段及行为表现，比如通过虚增收入、虚减成本、关联方交易、会计估计人为调整利润等虚增利润，进而提出检查相关合同、固定资产、财务报表、等相应审计识别的方法，深入地分析企业利润操纵的内在原因，并例举了*ST 昆机、银广夏了例子进行分析，从制度因素、公司治理、监管力度、财务人员职业道德教育等方面找出合理的解决对策，为达到防范公司财务舞弊、减少这种行为的发生的目的，从而有利于我国资本市场的运行和稳健发展。关键词：虚增利润 财务造假 舞弊手段 公司治理 A study on the analysis and prevention of the problem of virtual increase in profit in the financial report of the enterprisePAGE \* MERGEFORMATIAbstractIn today's economic times,financial scandals and accounting fraud.Enterprise financial report the behavior of the inflated profits greatly hurt the confidence of investors destroyed the capital market order,endanger the healthy development of capital market,seriously affected the investors confidence in the listed company,causes pecuniary loss to investors and the country,and even the whole domestic capital markets into serious credit crisis.This article through to the enterprise commonly used means of inflated profits analysis,put forward the corresponding audit identification method,in-depth analysis the reasons of profit manipulation of listed companies,from the institutional factors,corporate governance and regulation,financial personnel professional ethics education,etc to find reasonable solutions,in order to prevent the company’s financial fraud and reduce the occurrence of this kind of behavior,so as to...
