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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

2、第18页共20页AbstractWiththedevelopmentofoureconomyandsociety,moreandmorecompaniescontinuetojointheranksofearningsmanipulation,thelistedcompaniesrandomcontrolperformancebehind,manyminorityshareholdersdoesnotreflecttherealoperatingconditionsofthefinancialda

3、tasoblind,lostthenighttomakeobjectiveinvestmentdecisions,thepreparationoffalsefinancialstatements,andtheproliferationoffalseaccountinginformation,leadingtothecapitalmarketscreditcrisis,hasseriouslyhamperedthehealthydevelopmentofthemarketeconomy,hadapr

4、ofoundnegativeimpactonsociety,hascausedthewholesocietyattention.therefore,forthissituationmustbereasonableandeffectiveprecautions,inordertolimittheexistenceofalistedcompanyprofitmanipulationinordertomaintainnormalandhealthydevelopmentofsocio-economic.

5、KeyWords:EarningsManipulationCountermeasuresDeveloping第18页共20页目　　录摘要........................................................1Abstract........................................................2目录........................................................3引言

6、........................................................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................................................62.1.1应收账款挂账.................

7、.........................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..........................................62.2.2资本弱化避税.....

8、.....................................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...............................