对中小企业利润操纵问题地探究.pdf

念、中小企业进行利润操纵的动机及其主要方法；第四章结合具体的会 计报表，运用有关的会计理论和会计方法，对某企业最近四年的利润操 纵情况进行了详细的会计案例分析，进一步揭示了企业操纵利润的具体 手段；第五章为会计报表使用者提供了一些合理化建议；第六章对全文 进行了总结与展望。 关键词：中小企亚，财舅备理，会弃暂理，利目i操纵 ABSTRACT Minor is an forceinthesocialeconomic enterprise important isina andcannotbe the by large— strategicposition replaced development．It the ofnational and scale in society．There corporationdevelopmenteconomy now．Butminor in isamassofminor inour the country enterprises enterprises Our havesomecommon areinsmall country characters：they scales，their are authoritieshave notion， legal personalabilitypoor，themanage poor various andrulersare andtheaccountant regulations incomplete checking lacksthecriterionsandSOonTheauthoritiesoftenincitethefinancial makesome totheir forms to conceals forsome personnel accounting report the whichleadaresultthat forms self-purposesto accountingreport Cannot reflectthe and of assets，debts profits actually enterprises．Theproblems