金融资产归类的利润操纵问题研究摘要2006年2月15日出台的新会计准则将金融资产分为以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、贷款和应收款项、可供出售金融资产四大类，不同类别的金融资产会计处理方法的差异将对企业利润产生不同的影响。因此，将金融资产进行正确归类是进行相关会计处理的前提和基础。而《企业会计准则第22———号金融工具确认和计量》中没有明确界定金融资产分类的标准，给企业利用金融资产归类调节利润提供了选择空间。本文将对此问题进行分析，并提出一些监管建议。关键词金融资产；归类；利润操纵AbstractInFebruary15,2006theintroductionofnewaccountingstandardswillbedividedintofinancialassetsatfairvalueandthechangesarerecordedincurrentprofitandlossfinancialassets,held-to-maturityinvestments,loansandreceivables,financialassetsavailableforsellingfourkinds,differentcategoriesoffinancialassetsaccountingtreatmentmethoddifferencewillproducedifferenteffectsonenterpriseprofit.Therefore,thefinancialmanagementEstatecorrectlyclassifiedisthepremiseandbasisoftherelevantaccountingtreatment.And"EnterpriseAccountingStandardsNo.twenty-second--recognitionandmeasurementoffinancialinstruments"doesnotclearlydefinetheclassificationoffinancialassetstotheenterprisestandard,thefinancialassetsareclassifiedregulationprofitswereofferedthechoiceofspace.Thearticlewillundertakeananalysistothisproblem,andputsforwardsomesuggestionofsupervision.Keywords:financialassets;classification;profitmanipulation目录摘要..........................................................................................................1Abstract.......................................................................................................21绪论......................................................................................................31.1国内外研究现状........................................................................31.2选题背景及意义........................................................................52金融资产及其分类..............................................................................62.1以公允价值计量且其变动计入当期损益的金融资产...............72.2持有至到期投资...........................................................................72.3贷款和应收款项...........................................................................72.4可供出售金融资产.......................................................................73企业利润操纵的主要方法..................................................................83.1关联交易进行利润操纵..............................................................83.2利用会计政策及会计估计变更进行利润操纵..........................93.3利用销售收入进行利润操纵......................................................94防止企业利用金融资产归类操纵利润的对策................................104.1进一步完善《企业会计准则第22号———金融工具确认与计量》............................................................................................104.2加强会计和审计职业队伍的建设..........................................114.2.1加强业务素质培养........................................................114.2.2强化法制观念和职业道德观念....................................114.3增强注册会计师的独立性，提高执业质量..........................114.4强化有关监管方的业务检查，加大执法力度......................125总结与政策建议...................................................................
