会计学毕业论文新会计准则下上市公司利润操纵探析.doc

新会计准则下上市公司利润操纵探析摘 要近年来，我国在经济上有了突飞猛进的发展，但是从证券市场上却出现了不和谐的音调，越来越多的上市公司财务舞弊案件被媒体曝光，给广大投资者的投资信心和热情造成了巨大的打击，上市公司进行利润操纵和财务报表舞弊已经成为影响资本市场健康稳定发展的一颗毒瘤，如果我们再不采取有效措施进行防治后果将不堪设想。为了规范企业会计确认、计量和报告行为，保证会计信息质量，针对旧会计准则的不完善之处，2006年2月15日财政部发布了与国际会计准则趋同的新会计准则体系。新会计准则的出现，在一定程度上降低了上市公司进行利润操纵的空间，但是作为一个新的会计准则，也有它不成熟的地方，表现在它的一些规定给企业操纵利润提供了新的操作空间，使得上市公司仍然可以利用这些规定进行财务舞弊。本文就新会计准则如何对上市公司利润操纵进行遏制以及新的会计准则在哪些方面为上市公司利润操纵提供了新的操作空间等方面进行探讨，并针对新会计准则可能给上市公司进行财务舞弊提供机会方面提出了几点防范意见。关键词：新会计准则 利润操纵 防范措施ABSTRACTIn recent years, our country had the economic development progresses by leaps and bounds, but there seems to be some discordant tonality from the stock market, more and more finance corrupting practices cases are exposed to the public by the media, which frustrates the vast majority of investors .Profit operation and financial reporting corrupting practices is a malignant tumor that threats the healthy and steady development of capital market,and it will turn out to be too terrible to think if we will not take effective actions.In order to standardize accounting recognition, measurement and reporting violations, and ensure the quality of accounting information, in view on the imperfect places of the former accounting standards, Ministry of Finance issued accounting standards with international accounting standards on February 15, 2006. The emergence of new accounting standards,reduce the behaviours of profit adjustment and embezzlement by the listed companies to a certain extent ,but as a new accounting standard,it is immature, for some of its new provisions make it possible for the listed companies to manipulate profit,and some listed companies will make full use of it to carry on financial corrupting practices. This article analyse the influence that the new accounting standards have on listing the the listed companies to carry on profit operation .This paper also gives an insight to the provisions provided by the new accounting standards which will be used by the listed companies To carry