上市公司利润操纵的审计-会计专业论文.docxVIP

AbstractAccounting Abstract Accounting information has the certainly economic result，accounting information that business enterprise(especially listed company)provide is kind of’social public product”and it is related closely with investment decision，credit decision，evaluation of business enterprise economic value and social value，governmental control of business enterprise in microcosmic field and Therefore，it is requested by current and latent investor,creditor， government and its organization etc．that all accounting information of business enterprise should be true，due in financial state，managemental result and cash flow,it is the same to the listed company，because it is related with the order of the Chinese Mock market，the benefits of the large investors． However,because of localization in accounting technique，accounting system，accounting supervise and auditing，because of the listed company’s subjective benefits，it is。unavoidable that listed company controls accounting information and manipulates profits． This thesis will analyse the technique of manipulating profits and homologous auditing countermeasure in income and cost that people concerned judge the reliability of listed company accounting information and make the right decision，it is beneficial trial to enrich auditing theories． With the perfect of market economy system，setting up of laws and development of anditing，it is solved that listed company manipulates profits． —、o—-月盯 —、o—- 月盯 看 会计信息具有一定的经济后果，这已是不争之实。对上市公司而言，包装上市与获得 配股资格是一种诱惑，而沦为T类公司与退出机制则是一种威胁，会计信息舞弊行为就很 可能发生。所以，只要报表的编制权掌握在上市公司手中，他们往往更关注报表对他们是 否有利，而不是报表是否公允地反映了客观情况。因此，上市公司可以轻易找到机会和借 口进行利润操纵，实施舞弊，这是很难避免的。然而，这种行为不仅严重扭曲了上市公司 的经营成果和财务状况，阻碍了上市公司的正常经营和发展，而且严重扰乱了我国证券市 场的秩序，使广大中小投资者蒙受损失。如何洞察上市公司的利润操纵行为己成为目前中 国证券市场的～大难题，要想使中国经济长期在正确的轨道上健康发展，就必须对上市公 司的利润操纵加以关注。本论文试图通过对上市公司利润操纵原因、手法的分析，针对性 地提出相应的审计对策，以期对各利益相关者判断上市公司会计信息真实性，从而作出正 确决策提出一些有益建议，同时对充实审计实务的理论研究进行有益尝试。 一、上市公司利润操纵的主客观原因分析 (一)客观原因： 1、会计技术局限 ①会计确认 会计的确认一般有四个标准：可定义性、可计量性、可靠性和相关性。确认标准的制 定旨在解决哪些事项可以进