上市公司利润操纵的方法及对策讨论姓 名学 号专 业会计学指导老师2008 年 4 月 25 日摘 要利润操纵行为一般是指企业为了某种目的,运用各种手段人为调节企业财务利润和获利能力的行为。利润操纵歪曲了企业的盈利状况,隐藏了企业在经营管理中的问题。不实的信息披露增加了使用者寻求真实信息的成本,提高了市场交易及费用,从而降低了市场的运行效率,并且严重干扰了社会资源的合理配置,是我会计实务界和理论界面临的严重问题。本文介绍了企业利润操纵的原因、常见的利润操纵手段以及识别利润操纵的方法,讨论了从上市公司的审计报告、现金流量表以及财务指标等会计信息中识别其存在的利润操纵行为,着重分析了利润操纵行为造成的财务指标的异常变化。财务指标反应企业在一定时期的财务状况和经营成果,利润操纵势必引起财务指标的异常变化,因此通过财务指标的异常变化,可以反映出企业存在的利润操纵行为。针对上市公司存在的利润操纵行为,本文提出了对利润操纵行为从法律法规上进行约束的一系列措施和对策,如加强公司治理、加强对中介机构的监管以及明确利润操纵的相关法律责任等,以达到优化上市公司资源合理配置的目的。关键词:上市公司;利润操纵;财务指标Abstract Profit manipulation is the behavior which enterprise takes various measures to coordinate accountant profit and profitability to attend some aim .Such behavior distorts the profitability of the enterprise and covers some problem in management. False accounting information causes user increase their cost to look for the true accounting information , and also increase exchange expense of the market ,so make the market run slowly ,and has a serious influence of resource deployment .Therefore, we should pay more attention and study on such problem and make such phenomenon controlled effectively .This essay introduces some common methods of profit operation and take emphasis on studying the change of financial indicators ,audit reports and cash flow indicator to discover profit operation of the listed company,the profit operation financial indicators c...