我国企业合并中利润操纵问题和对策.doc

我国企业合并中的利润操纵问题及对策 摘要：企业利润反映企业的生产经营规模经济效益在很大程度上，与利润是反映在财务报表。与绩效评估，企业管理当局融资，融资与获取非法利益等，往往夸大收入，支出与其他方法操纵利润，给当事人造成不可挽回的经济损失。在中国绝大多数的利润操纵是不是由于会计制度不健全，但通过弄虚作假，利润操纵。本文通过两种方法的两个企业合并的会计处理方法，分析了利润操纵行为的现有的会计准则，并提出了相应的对策。的企业合并会计处理方法购买法与权益结合法两种，目前国际上流行的一种采用购买法。中国财政部颁布的2006企业会计准则，明确规定在同一控制下的企业合并中的应用权益结合法，这与我国现阶段相一致。但无论哪种方法，都有操纵利润的可能。本文通过两种方法的两个企业合并的会计处理方法，分析了利润操纵行为的现有的会计准则，并提出了相应的对策。 关键词：企业合并，利润操纵，对策 Abstract: corporate profits reflect the production and operation of enterprises scale economic benefit to a great extent, and the profit is reflected in the financial statements. And performance assessment, enterprise management and financing, financing and obtain illegal interests, often exaggerate the income, expenditure and other methods to manipulate profits, causing irreparable economic losses to the party. Accounting method through two enterprises of two methods combined, analyzed the existing accounting standards of profit manipulation behavior, and puts forward the corresponding countermeasures. The enterprise consolidation accounting treatment method, purchase method and the pooling of interests method two kinds, one kind of the purchase method is a popular international. Accounting standards issued by Ministry of Finance in 2006 enterprises China, clearly defined using the equity in a business combination under the same control of the combined method, which is consistent with the present stage of our country. But either way, there are may manipulate the profit. Accounting method through two enterprises of two methods combined, analyzed the existing accounting standards of profit manipulation behavior, and puts forward the corresponding countermeasures. Keywords: enterprise merger, manipulation of profits, countermeasure 目录 一、利润操纵的相关基本理论 4 1.1利润操纵相关概念 4 1.2利润操纵的目的 4 1.3利润操纵的手段 5 二、企业合并的相关分析 6 2.1企业合并的相关概念 6 2.2我国企业合并时的方法研究 7 2.3企业合并时产生利润操纵的原因 7 2.4 企业合并利润操纵常见的几种手段 8 三、利润操纵问题分析 10 3.1权益结合法下出现的问题 10 3.2购买法下出现的问题 11 3.2.1合并商誉存在问题 11 3.2.2公允价值不易确定 12 3.3两种合并处理方法下的利润操纵对比 12 3.3