分析上市公司操纵利润的常见方法专业班级：11会计本科李峻喆指导老师:齐伟超摘要：我国证券市场源于上世纪中国经济的转变过程中。转变经济和新兴社会主义市场经济的双重特性预示着我国证券交易市场与西方发展数百年，拥有完善法律规范的证券交易市场有非常大的差距。在这种背景下，必然会导致我国上市公司操纵利润的现象频发。笔者先具体讲述上市公司操纵利润的危害性和相关概念，然后再具体列举和分析我国上市公司操纵利润的常见方法和手段，最后结合我国的相关国情，提出相应的遏制上市公司操纵利润的措施。关键词：上市公司、操纵利润、关联交易目录一、上市公司操纵利润的概念········································（3）二、上市公司操纵利润的动机········································（3）（一）政策因素······························································（3）（二）规避税收······························································（4）（三）塑造良好的企业形象····················································（4）（四）经营者的利益··························································（4）三、上市公司操纵利润的背景·········································（4）（一）会计制度本身的漏洞··········································（4）（二）公司结构制度的缺陷··········································（5）四、上市公司操纵利润的手段·········································（5）（一）变更会计的核算方法···········································（6）（二）地方政府的大力扶持···········································（7）（三）利用关联交易操纵利润·········································（7）（四）利用虚增收入增加利润········································（8）（五）利用其它应收款科目··········································（8）五、防范上市公司操纵利润···········································（8）（一）完善会计制度·················································（8）（二）增加违法成本，加大惩罚力度···································（9）（三）加强机构监管·················································（9）（四）规范政府行为，加强政府的监管·································（10）（五）加强资本市场的道德建设，完善市场的监管体制··················（11）六、总结··························································（12）一、上市公司操纵利润的概念各国和不同的学者间对于操纵利润这一概念的定义各不相同，但总的来说操纵利润可以定义为企业管理者或者所有人因某种目的，或者由于受到某种压力，通过各种不同的会计手法变更企业利润，从而使会计报表上的利润达到某一...
