CAJ | 학술논문

随着社会经济的不断发展,公司多元化经营不断开展,会计作为公司的重要岗位,其职能也得到了一定的发展.会计职能的发展是对经济发展的一种肯定.但是,当前有多项研究表明,上市公司通过提供不实的会计信息来操纵利润以获取不当利益的现象愈来愈普遍,这种行为严重危害经济的健康发展.本文对上市公司利润操纵手段进行分析,指出上市公司利润操纵的危害,最后针对我国上市公司提出防范利润操纵的措施.
수착사회경제적불단발전,공사다원화경영불단개전,회계작위공사적중요강위,기직능야득도료일정적발전.회계직능적발전시대경제발전적일충긍정.단시,당전유다항연구표명,상시공사통과제공불실적회계신식래조종리윤이획취불당이익적현상유래유보편,저충행위엄중위해경제적건강발전.본문대상시공사리윤조종수단진행분석,지출상시공사리윤조종적위해,최후침대아국상시공사제출방범리윤조종적조시.
With the continuous development of social economy and diversified business,as an important posi-tion in companies,accounting and its functions have had some developments.What's more,the development of ac-counting functions is an affirmation of the economic development.However,a number of studies have shown that the phenomenon that some companies manipulate profits for the purpose of earning unfair revenue by providing false accounting information has become increasingly common and has done seriously harm to the healthy devel-opment of economy.Therefore,the article intends to proceed from concepts of manipulating profits.The paper an-alyzes the means of manipulation and its dangers,and puts forward some suggestions on how to prevent this behav-ior.