上市公司利润操纵行为的会计背景剖析

本文认为上市公司利用关联交易、会计处理、资产评估等手段，借以达到操纵利润的目的。利润操纵有非常复杂的背景因素，其中会计理论和会计方法自身的缺陷，为上市公司操纵利润提供了可能。因此，加强会计理论研究，加快相关准则和制度的制定和完善，建立健全会计职业道德规范体系，加强对注册会计师审计的监管已成为当务之急。

Analysis for accoutn background to control profit by company with listed dock

Company with listed dock achieves its goals to control profits by relation transaction,account dealing by trick,capital ac-cess and so on.Profit controlling has the very complicated background.The defection of account theory and account methord pro-vides the possibilities for company with listed dock to control profits.So it is very urgently to strengthern account theory analysis,fin-ish the relative principles and rules speedly,build the system of account professional moral and administrate the audit to CPA.