（毕业设计论文）上市公司利润操纵的形成.docVIP

w 上市公司利润操纵的形成 摘　　要 随着我国经济社会的发展，愈来愈多的公司不断加入了利润操纵的队伍之中，上市公司在随意调控业绩的背后，众多中小股东被不能反映真实经营状况的财务数据蒙蔽双眼，失去了作出客观投资决定的权利，编制虚假财务报表，虚假会计信息越来越泛滥，导致了资本市场信用危机，严重制约了市场经济的健康发展，对社会产生了深刻的负面影响，已经引起了全社会的广泛关注。因此，针对此种状况必须合理并且有效地进行防范，以限制上市公司存在的利润操纵行为，以保持社会经济正常稳健的发展。 关键词：利润操纵 防范对策 发展 Abstract With the development of our economy and society,more and more companies continue to join the ranks of earnings manipulation,the listed companies random control performance behind,many minority shareholders does not reflect the real operating conditions of the financial data so blind,lostthe night to make objective investment decisions,the preparation of false financial statements ,and the proliferation of false accounting information,leading to the capital markets credit crisis,has seriously hampered the healthy development of the market economy,had a profound negative impact on society,has caused the whole society attention.therefore,for this situation must be reasonable and effective precautions,in order to limit the existence of a listed company profit manipulation in order to maintain normal and healthy development of socio-economic. Key Words:Earnings Manipulation Countermeasures Developing 目　　录 摘 要........................................................1 Abstract........................................................2 目 录........................................................3 引 言........................................................5 1 利润操纵的概念................................................6 2 上市公司利润操纵的形成........................................6 2.1 挂账处理................................................6 2.1.1 应收账款挂账..........................................6 2.1.2 待处理财产损溢长期挂账................................6 2.1.4 预提费用挂账..........................................6 2.1.3 在建工程长期挂账......................................6 2.1.4 预提费用挂账..........................................6 2.2.2 资本弱化避税..........................................6 2.2.1 定价转让避税.................................