目录摘要..................................................................................................................................................2关键词..............................................................................................................................................2Abstract..........................................................................................................................................2Key words........................................................................................................................................3一、利润操纵的原因......................................................................................................................3（一）中小企业利润操纵的主观因素...................................................................................3（二）中小企业利润操纵的客观环境...................................................................................4二、利润操纵的常见手段..............................................................................................................6（一）通过挂账处理进行利润操纵.......................................................................................6（二）通过折旧方式变更操纵利润.......................................................................................6（三）利用企业计提各项资产减值准备操纵利润...............................................................7（四）通过会计变更进行利润操纵.......................................................................................7三、利润操纵方法的会计分析.......................................................................................................8（一）分析收入与利润之间的关系.......................................................................................8（二）分析财务指标..............................................................................................................9（三）强化对企业会计信息时间序列的应用讨论.....................
