摘要
利润操纵是借助会计政策选择、交易方式变更、交易时间策划等以误导以公司会计利润为基础的利益关 系人。我国上市公司利润操纵表现为:为实现当年扭亏为盈而虚减成本费用,或为实现来年扭亏为盈而在当年进行 巨额冲销而虚增成本费用;为确保当年配股底线而虚计利润,或为确保“各年10％现象”而平衡利润。
Profit-controlling is the interest-lated person who is based on the accounting profits in the company which is misled by selecting accounting policy,the change of transaction means,and the plan for business time. Profit-controlling in our listed company shows:make a false report on decreasing cost to turn loss into gain in the same year,or make a false report on increasing cost to reverse an entry with big sum to turn loss into gain in the next year etc.
出处
《安徽工业大学学报（社会科学版）》
2003年第6期28-31,共4页
Journal of Anhui University of Technology：Social Sciences
基金
安徽省高等学校优秀青年教师资助计划项目[2000]QW10J
