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ID:5839603
大小:105.50 KB
页数:20页
时间:2017-12-25
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1、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第18页共20页AbstractWiththedevelopmentofou
2、reconomyandsociety,moreandmorecompaniescontinuetojointheranksofearningsmanipulation,thelistedcompaniesrandomcontrolperformancebehind,manyminorityshareholdersdoesnotreflecttherealoperatingconditionsofthefinancialdatasoblind,lostthenighttomakeobjectiveinvestmentdecisions,thepreparationoffal
3、sefinancialstatements,andtheproliferationoffalseaccountinginformation,leadingtothecapitalmarketscreditcrisis,hasseriouslyhamperedthehealthydevelopmentofthemarketeconomy,hadaprofoundnegativeimpactonsociety,hascausedthewholesocietyattention.therefore,forthissituationmustbereasonableandeffec
4、tiveprecautions,inordertolimittheexistenceofalistedcompanyprofitmanipulationinordertomaintainnormalandhealthydevelopmentofsocio-economic.KeyWords:EarningsManipulationCountermeasuresDeveloping第18页共20页目 录摘要........................................................1Abstract...................
5、.....................................2目录........................................................3引言........................................................51利润操纵的概念................................................62上市公司利润操纵的形成........................................62.1挂账处理................
6、................................62.1.1应收账款挂账..........................................62.1.2待处理财产损溢长期挂账................................62.1.4预提费用挂账..........................................62.1.3在建工程长期挂账......................................62.1.4预提费用挂账....................................
7、......62.2.2资本弱化避税..........................................62.2.1定价转让避税..........................................62.2关联交易...............................................62.2.1定价转让避税..........................................72.2.2资本弱化避税...............................
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