浅谈企业利润操纵方法和防范摘要：随着我国市场经济的不断发展，我国公司面临的市场竞争压力也越来越大，为了获得短期的利益，很多国内公司采用了关联方交易的方法来操纵利润，这样的财务舞弊行为严重影响到了公司债权人、投资人的利益，因此只有加强对公司关联方交易利润操纵的防控，才能有效的避免公司利用关联方交易进行利润操纵的财务舞弊行为发生。本文从公司关联方交易利润操纵的动机出发，分析了公司关联方交易进行操控利润的方法，并提出了几点防范公司关联方交易利润操纵的对策，目的在于保证我国资本市场的健康稳定发展。关键词：关联交易；利润操控；防范对策A brief discussion on the method and prevention of enterprise profit manipulationAbstract: with the continuous development of China's market economy, market competition facing Chinese companies more and more, in order to obtain short-term benefits, many domestic companies adopt the method of related party transactions to manipulate profits, seriously affect the financial fraud of this to the company creditors, the interests of investors, so only strengthen on the prevention and control of the company related party transaction profit manipulation, can effectively avoid the use of related party transactions of financial fraud profit manipulation occurred. Starting from the motives of profit manipulation of related party transactions, this paper analyzes the way of controlling profits by related party transactions, and puts forward several countermeasures to prevent profit manipulation of related party transactions, aiming to ensure healthy and stable development of China's capital market.Keywords: related transactions; profit manipulation; Preventive Countermeasures目录一、公司关联方交易利润操纵的动机................................1(一)操作利润，满足公司业绩要求..............................1(二)获得报酬，确保职位及升迁................................1(三)减轻纳税负担......................................
