论文部分内容阅读
会计信息使用者要求企业提供的会计信息能够真实、公允地反映企业的财务状况、经营成果和现金流量,但企业管理层常常为了获取非法利益而蓄意粉饰会计报表,通过各种办法来进行利润操纵。每个企业采用的利润操纵手段不完全相同,但这些操纵手段大多能够在财务指标上和会计要素中反映出来。本文通过探讨企业利润操纵的手段,对会计信息使用者提出了积极的建议。
Accounting information users require accounting information provided by the enterprise to be true and fair to reflect the financial status of the enterprise, operating results and cash flow, but often in order to obtain illegal profits and interests of business management deliberately whitewash accounting statements, through various means of profit manipulation . The means of profit manipulation used by each enterprise are not exactly the same, but most of these means of manipulation can be reflected in financial indicators and accounting elements. In this paper, by discussing the means of enterprise profit manipulation, we put forward some positive suggestions to the users of accounting information.