财务报表利润操纵的成因手段与对策研究.docVIP

财务报表利润操纵的成因手段与对策研究 摘要 财务报表是财务会计按照企业会计准则，将企业在生产经营过程中发生的经济业务按照资产、负债、所有者权益、收入、费用等要素进行确认、计量、记录和报告后形成的。对外报送的财务报表有严格的编制要求，以企业所发生的交易或者事项作为依据，依据会计准则将会计要素在财务报表上一一列示。一套完整的财务报表至少应当包括资产负债表、利润表、现金流量表、所有者权益变动表和附注。 一份真实准确的财务报表通常能够简洁而又清晰的向企业投资者、债权人、高层管理者等传递出所需的会计信息，从而做出相应的决策。但在现实生活中，不少企业为获取非法利益，企业高管们为追求政绩提高公司整体形象而对财务报表蓄意粉饰，通过不少途径来操纵利润，使之符合管理者的意愿。 本文从实际出发，围绕财务报表中可能存在或者出现的问题，结合国内外的研究现状，阐述企业经常采用的容易迷惑和误导广大投资者、债权人等会计报表使用者的手法，并就如何针对这些常见手法进行识别与防范做出简要分析，减少投资者、债权人因财务报表的操纵而蒙受的损失。 关键词：The financial statements is based on the accounting standards for business enterprises from business financial accountings.It will be classified as assets, liabilities, owners equity, revenues, expenses and other elements. These information are all from the production and management process of enterprise economic business and they are all in the series of the confirmation, measurement, record and report after the formation of. The financial statements for outsider users have strict requirements, it should be in accordance with the transaction or the items that occurred and it will be one factor in the financial statements presented. A complete set of financial statements shall include the balance sheet, the income statement, the cash flow statement, the statement of changes in equity and the notes at least. A true and accurate financial statements always pass on the concise and clear accourting information to the investors , creditors and senior managers. Then, they will make decisions in light of those financial statements. However, in a real word, many enterprises often whitewash financial statements deliberately in order to obtain illegal interests. The senior managers may do the same things for pursuing of corporate executives or improving the company s overall image performance. In generally , they manipulate profits to conform managers by many ways. This paper, from the practical problems of education, surrounding by the problems from financial statements , discuss the techniques which are also easy to con