上市公司利润操纵行为及其防范.doc

摘要：利润操纵，亦称“利润包装”，是指上市公司的管理层出于某种动机，凭借会计信息的不对称性，采取各种手段及方法对企业财务利润或获利能力进行人为操纵的行为。在一定环境下，利润操纵行为是包括股东、注册会计师、管理者、政府监管部门在内的一个多利益主体进行相互博弈的平衡结果。利润操纵会危害证券市场发挥资源配置的功能，增加市场风险，同时对经过利润操纵的会计数据使用者也会产生严重的影响。近几年，在我国，很多的上市公司均不同步程度地存在利润操纵行为，因此，如何治理上市公司的利润操纵行为、维护上市公司的形象、稳定广大的投资者是当前会计界所面临的重要问题。本文由上市公司进行利润操纵的内在与外在动机入手，从新会计准则、关联交易、非经常性项目以及虚拟资产几个方面，深入探讨实现利润操纵的常用手段，并针对利润操纵行为，从完善会计准则体系，设置合理的财务指标，约束注册会计师的行为，强化审计独立性，转变地方政府职能以及完善企业内部制度五个方面提出切实的防范措施。

关键词：上市公司；操纵利润；新会计准则；关联交易

Abstract：Profit manipulation or profit packaging is the manipulation on behavior which refers to the managers of listed companies use various means to manipulate financial profit or profit ability depending on the asymmetry of accounting information. In certain circumstances, profit manipulation is the balance of a game for more than a subject of interests which include shareholders, certified public accountants, managers and government regulators. Profit manipulation may do harm to the stock market’s function of resource allocation and increase the risk of market. At the same time for the users of the accounting data which have been manipulated it will also have a serious impact. In recent years, in our country, many of the listed companies are not synchronous to profit manipulation behavior, therefore, how to manage the profit manipulation of listed companies, maintain the image and stabilize the investors of listed companies is an important problem faced by current accounting field. This article shall be started from the internal and external motivations of profit manipulation of the listed companies and will discuss common ways of profit manipulation from the new accounting standards, related party transactions, non-recurring items and virtual assets .At the same time, in view of the profit manipulation, this article will put forward practical preventive measures from improving the accounting standards system, setting up reasonable financial indicators, and constraining  the behavior of the certified public accountants, and strengthening the audit independence, the transformation of local government function, and improving enterprises’ internal system.

Keywords: Listed companies ; profit manipulation ; new accounting standard; related party  transactions