| 利润操纵现象的成因、表现及对策 |
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| 引用本文： | 张丹,于明文. 利润操纵现象的成因、表现及对策[J]. 辽宁工程技术大学学报(社会科学版), 2005, 7(3): 287-288 |
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| 作者姓名： | 张丹 于明文 |
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| 作者单位： | 阜新人民广播电台,财务处,辽宁,阜新,123000;辽宁工程技术大学,财务处,辽宁,阜新,123000 |
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| 摘 要： | 企业为了追求良好外在形象,企业领导人为了追求政绩、回避所得税,出现了利润操纵现象。企业通过调整利润总额操纵利润,调整账务处理调整利润,向关联企业转移费用、收取资金占用费调整利润。提出了要进一步完善会计准则和制度、加大执法监管力度、加强会计人员职业道德教育等措施。
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| 关 键 词： | 利润操纵 原因 对策 |
| 文章编号： | 1008-391X(2005)03-0287-02 |
| 修稿时间： | 2005-03-15 |
Reason, expression and countermeasure of profit manipulation |
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| ZHANG Dan,YU Ming-wen. Reason, expression and countermeasure of profit manipulation[J]. Journal of Liaoning Technical University(Social Science Edition), 2005, 7(3): 287-288 |
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| Authors: | ZHANG Dan YU Ming-wen |
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| Abstract: | In order to pursue business good outside images and achievements and avoid income tax,there appear profit manipulation phenomenen.Some businesses manipulate profit by revising profit total and items of an account and by shifting expense to connected businesses and charging fund possession fee.The article suggests perfecting accounting norm and system,enforcing the law strictly,and strengthening the education of professional morality for accountants. |
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| Keywords: | profits manipulation reason countermeasure |
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