【论文】浅析中小企业利润操纵的现状.pdfVIP

ValueValue EngineeringEngineeringgValue Engineerin ·45 · 浅析中小企业利润操纵的现状 Analysis of the Status of SMEs in Earnings Manipulation 陈卫红① Chen Weihong ；杨楠② Yang Nan ① 中石化天然气分公司济南财务管理部，济南250014 ；② 山东大学，济南250014） （①Sinopec Natural Gas Company ，Jinan ，Financial Management Department ，Jinan 250014 ，China；②Shandong University ，Jinan 250014 ，China） 摘要：企业会计报表是企业财务报告的主要部分，是根据日常会计核算资料定期编制的，综合反映企业某一特定日期财务状况和某一会计 期间经营成果、现金流量的总结性书面文件，是企业向外传递会计信息的主要手段。本文就试图对中小企业常见的利润操纵方法进行分析，进一 步揭示中小企业操纵利润的动机、手段等，从而对企业提供的会计报表能有一个更加清醒的认识。 Abstract: Corporate accounting statements are the comprehensive reflection of a certain period of financial position, operating results, cash flows and changes in financial position of the written document. Existing and potential investors, creditors, governments and their agencies require the accounting statements of enterprises to provide a true and fair response to the financial position. This article attempts to analyze the profits manipulating methods of small and medium enterprises, to further reveal the small and medium enterprises, manipulating profit motive, means, so as to have a clearer understanding to the accounting statements of enterprises. 关键词：中小企业；利润操纵；现状 Key words: small-and-medium-sized enterprises ；earnings manipulation ；Status 中图分类号： 文献标识码： 文章编号： F275 A 1006-4311 （2010）08-0045-02 0 引言 化，这正是经济生活中并行不悖的新趋势。