利润操纵的经济学分析

利润操纵,主要可分为利润最大化、利润最小化和利润平稳化三种形式。其方法,从与会计准则的关系看,有明显违反会计准则的利润操纵方法、会计准则规定范围之内的利润操纵方法、会计准则规定范围之外的利润操纵方法;从利润来源看,有收入操纵、成本和费用操纵、利得操纵、损失操纵。从经济学角度看,利润操纵的原因主要有会计准则的不完备性、会计自身的模糊性、会计信息的不对称、会计信息的供给不规范、会计信息的需求不足及利润操纵的收益大于成本等六个方面,治理利润操纵便要从这六个方面入手。

Economic analysis of earnings manipulation

Earnings Manipulation includes earning maximization, earning minimization and earning smoothing. According to the relationship between earnings manipulation and accounting principles, earnings manipulation consists of earnings manipulation that disobeys accounting principles, earnings manipulation within accounting principles and earnings manipulation without accounting principles. According to earnings sources, earnings manipulation consists of revenues manipulation, costs and expenses manipulation, gains manipulation and losses manipulation. From economics, the reasons about earnings manipulation are mainly the accounting principles' flaw, blurring about the accounting, the accounting information being asymmetric, the supply of accounting information being abnormal, the needing about accounting information being inadequate and the revenue about earnings manipulation exceeding the cost, so the remedy of earnings manipulation should start with these six aspects.