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1、广西财经学院题目名称 企业利润操纵的现象及对策研究 以华夏建通公司为例 系 （部） 会计系 专 业 会计学 班 级 会计0746班 学 号 4 姓 名 郭 干 指导教师 施 雁2011年3月20日目 录中文摘要1Abstract2一、上市公司利润操纵分析4（一）利润操纵的概念4（二）上市公司的利润操纵概况4（三）上市公司利润操纵的成因41.上市公司为追求良好外在形象而虚增利润42.上市企业为了自身利润编造虚假盈利4（1）为了提高发行和配股价格4（2）避免股票被摘牌5二、华夏建通科技开发股份有限公司利润操纵行为5（一）华夏建通公司利润操纵基本情况5（二）华夏建通公司主要的利润操纵手段61.提前确
2、认收入，调整利润总额62.利用关联方交易调整利润63.利用置换资产虚增利润64.通过“应收账款”科目调节利润7三、遏制利润操纵行为的相关对策7（一）健全企业内部会计监督体系7（二）改善外部环境，构建规范的法人治理结构7（三）按市场规则规范公司收购、资产重组，尽量避免和减少过多的关联交易行为8（四）加强信息披露的规范化建设8（五）加强会计人员职业道德教育，加大执法监管力度9（六）进一步明确利润操纵行为的相关法律责任9四、结语10致谢11参考文献：12企业利润操纵的现象及对策研究以华夏建通公司为例 中文摘要随着中国经济的迅猛发展，证券市场的不断成熟，企业为了追求更高的利润，利润操纵问题也随之而来。
3、近几年来，利润操纵现象则愈演愈烈。一些上市公司运用各种手段对利润实现情况进行人为的操纵和调整，粉饰财务报告，美化上市公司的本来面目，致使会计信息严重失真，扰乱了资本市场的秩序和资源配置，损害了投资者、债权人和国家的利益。利润操纵现象的存在，使投资者与公司的信任被动摇，作为资本市场基石的信用受到考验，直接影响到证券市场的健康发展，因此上市公司的利润操纵问题是我国证券市场急需解决的问题。文章分析了华夏建通科技开发股份有限公司（以下简称华夏建通公司）的利润操纵行为。首先，其利润操纵的成因主要有：为追求良好外在形象而虚增利润；为了虚增自身利润编造虚假盈利。其中虚增自身利润包括提高发行价格和配股价格以及
4、避免股票被摘牌这两种行为。然后，其利润操纵的主要手段包括：提前确认收入，调整利润总额；利用关联方交易调整利润；利用置换资产虚增利润；通过“应收账款”科目调节利润。最后，针对华夏建通公司利润操纵现象的成因和主要手段提出一些遏制利润操纵的相关对策：健全企业内部会计监督体系；改善外部环境，构建规范的法人治理结构；按市场规则规范公司收购、资产重组,尽量避免和减少过多的关联交易行为；加强信息披露的规范化建设；加强会计人员职业道德教育，加大执法监管力度；进一步明确利润操纵行为的相关法律责任。从而为有效遏制我国上市公司利润操纵行为提供一些借鉴。关键词上市公司；利润操纵；现象；对策Manipulation o
5、f the phenomenon of corporate profits and Countermeasures-An example for Huaxia Jian Tong CompanyAbstractAs the chinese economy has developed rapidly and the stock market mature, enterprises continued to pursue higher profits, the profit control also has to follow on.In recent years, the profit cont
6、rol of the epidemic.Some listed companies to use all means to achieve a profit in human and financial reports, well, it is a listed company, accounting information serious distortion of the capital market and disturbing public order and resource allocation, damaged investors and creditors and the na
7、tional interest.朗显示对应的拉丁字符的拼音字典 - 查看字典详细内容Existence of the phenomenon of earnings manipulation, so that investors and the companys trust is shaken, the cornerstone of the capital market as the credit to be tested, directly affecting the healthy development of securities markets, so the profits of li
8、sted companies in China securities market manipulation is an urgent problem.Article over on the Huaxia Jian Tong Technology Development Co., Ltd. (hereinafter referred to as Huaxia Jian Tong Company )to analyze the profit manipulation.First,the main causes of profit manipulation: the pursuit of a go
9、od external image and inflated profits; order to inflate their profits make up a false profit. Which inflated its profits including raising the issue price and the placement of shares to be delisted from the stock price and avoid the two acts.And its primary means of profit manipulation include: ear
10、ly recognition of income, adjusted gross profit; adjusted profits through related party transactions; use of replacement assets, inflated profits; through the accounts receivableaccount adjustment of profits. Finally,for theChineseconstructioncompany profitsthroughmanipulation ofthe causeand the mai
11、nmeans ofmanipulationto make someprofit-related containmentmeasures: Sound internal accounting supervision system; improve the external environment, building norms of corporate governance structure; according to market rules regulate the acquisition, asset restructuring, try to avoid and reduce the
12、excessive behavior of related party transactions; to strengthen the standardization of construction information disclosure; accountancy professional Moral education, strengthen law enforcement supervision; to further clarify the profit manipulation of the related liability.So as to effectively curb
13、the manipulation of profits of listed companies to provide some reference.显示对应的拉丁字符的拼音字典 - 查看字典详细内容1.1. possessive particle2. ablative cause suffix2. 名词 1. aim3. 副词 1. really and truly4. 介词 1. of5. 后缀 1. -self朗读显示对应的拉丁字符的拼音字典 - 查看字典详细内容1.1. possessive particle2. ablative cause suffix2. 名词 1. aim3. 副
14、词 1. really and truly4. 介词 1. of5. 后缀 1. -self朗读显示对应的拉丁字符的拼音字典 - 查看字典详细内容1.1. possessive particle2. ablative cause suffix2. 名词 1. aim3. 副词 1. really and truly4. 介词 1. of5. 后缀 1. -self朗读显示对应的拉丁字符的拼音字典 - 查看字典详细内容1.1. possessive particle2. ablative cause suffix2. 名词 1. aim3. 副词 1. really and truly4. 介词
15、 1. of5. 后缀 1. -self朗读显示对应的拉丁字符的拼音字典 - 查看字典详细内容1.1. possessive particle2. ablative cause suffix2. 名词 1. aim3. 副词 1. really and truly4. 介词 1. of5. 后缀 1. -self动词1. damage2. harm3. hurt4. injure朗读显示对应的拉丁字符的拼音字典 - 查看字典详细内容1. 动词1. damage2. harm3. hurt4. injure朗读显示对应的拉丁字符的拼音字典 - 查看字典详细内容keywords ：Listed Companies;Earnings Manipulation; Phenomenon ;Measures
