浅析上市公司在现行会计准则下的利润操纵

论文编号:KJ240  论文字数:12156,页数:18

摘    要
 现行会计准则的启用实现了我国会计准则与国际会计准则的实质性趋同，在一定程度上遏制了上市公司中广泛存在的利润操纵问题，而更加稳健、具体的基本准则的应用，大大缩减了上市公司调节利润的空间，显著提高了上市公司对外报送信息的质量，从而为我国经济的健康发展和资本市场的不断完善提供了有力保障。
 本文从利润操纵的基本概念入手，多层次认识利润操纵的危害性，深入研究上市公司利润操纵行为产生的原因，探讨上市公司利润操纵的手段，并以现行会计准则与旧准则对上市公司利润操纵影响的对比贯穿文章始终，通过实例分析现行会计准则对上市公司利润操纵的遏制作用，并系统阐述现行准则下依然存在的利润操纵问题，凸显了现行会计准则在遏制上市公司利润操纵方面的先进性和局限性。并在分析讨论的过程中得出遏制上市公司利润操纵的一些建议和结论，从而为我国上市公司利润操纵行为的有效遏制提供一些借鉴。

关键词：利润操纵；现行会计准则；资产减值准备；关联方交易

Analysis of Listed Companies’ profit manipulation under the Existing Accounting Standards
Abstract
 The implementation of Existing Accounting Standards,which realize the substantive convergence with the International Accounting Standards,curbes the issue of profit manipulation which is widespread in the listed companies to a certain extent.The applications of more stable and specific basic criteria reduced the profit space the listed companies can adjust greatly and improve the quality of submit information of listed companies,so as to provide a powerful guarantee to the health development of China’s economic and the constant improvement of capital market.
 It starts from the basic concept of profits manipulation,makes awareness of the dangers of profit manipulation,studies about the cause of profit manipulation of listed companies and discusses about the means of profits manipulation.It with the contrast between the influence of Existing Accouting Standards and the old criteria to the profits manipulation of the listed companies through it. It analyzes the Existing Accounting Standards’ containment to profits manipulation of listed companies and presented the issue of profit manipulation on existing guidelines.It highlights the advantages and limitations of the Existing Accounting Standards’ curbing the profit manipulation of listed companies, and comes to some recommendations and conclusions on curbing profits manipulation of listed companies in the course of discussion.It provides some reference to the effective containment to profit manipulation of China’s listed companies.
 
Key Words：Profit Manipulation ；Accounting Standards；Related Party Transactions；Assets For Impairment

目    录
摘要 I
Abstract II
1利润操纵概述 2
1.1利润操纵的概念 2
1.2利润操纵的危害 2
1.3上市公司利润操纵的原因 2
2现行会计准则遏制上市公司利润操纵行为的措施分析 3
2.1现行会计准则在遏制利润操纵方面的几个亮点 4
2.2案例分析——以G华新为例 5
2.3案例分析——以银广夏为例 7
3现行会计准则下上市公司的利润操纵手段 8
3.1公允价值的引入 8
3.2债务重组和非货币性交易准则的变化 8
3.3借款费用资本化范围的变化 8
3.4投资性房地产 9
3.5固定资产折旧与与会计估计变更 9
4遏制上市公司利润操纵的思考 10
4.1利润操纵的手段 10
4.2遏制利润操纵的建议 10
结论 11
参考文献 13
致谢 14

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