-
摘要：改革开放以来，中小企业这一企业群体在我国逐渐成长起来。他们为中国的GDP贡献了很多财富，推动了中国经济的发展，是市场上必不可少的组成部分。但随着我国市场经济的不断发展，以营利性为目的的企业将会面临更加激烈的竞争。企业在求得生存的前提下积极把握主动权，力求在如此激烈的竞争环境下处于领先地位。而中小企业的根基较为薄弱、法制观念不牢固、防范能力较差，在这样的环境下，不少企业的财务报表往往在管理层的指令下便开始失真，掩盖企业的真实信息。利润操纵现象也就开始破坏市场的正常规则，阻碍企业的健康发展，对整个社会的发展很是不利。因此，对利润操纵的研究,特别是对原因和对策的研究就尤为重要。只有了解了企业的动机，国家才能采取相应有效的对策，尽快恢复企业和社会的健康和公平发展。本文首先介绍了利润操纵的原因和手段，接着以徐州某房地产的案例对利润操纵的部分手段加以证实，最后给出针对利润操纵的对策。34877
- 上一篇：企业并购与盈余管理研究
- 下一篇：Excel在财务管理中的应用研究
毕业论文关键词：利润操纵、企业、对策
The manipulation of profit and its prevention based on the perspective of income tax
Abstract: Since China opened up its market, the group of enterprises of small and medium-sized enterprises in our country has gradually grown up. They contributed a lot of wealth to China's GDP, and promote the development of China's economy, so they are a necessary component of market. But with the continuous development of the market economy in our country, the enterprises for the purpose of profit will face more intense competition. Enterprises in the premise of survival grasp the initiative actively, striving to get a leading position in such a fierce competitive environment. However, the foundation of small and medium-sized enterprises is relatively weak, and their legal concept is not strong, or the ability of prevention is poor, so many of the company's financial statements that under the management of instruction began distortion and try to conceal the true information of enterprises in such an environment. In addition, the manipulation of profit, which beginning to destroy the normal order of market and hinder the healthy development of enterprises, is very unfavorable to the development of the whole society. Therefore, the research of the manipulation of profit, especially the research on the causes and countermeasures is particularly important. Only by understanding the motivation of enterprises, can the country take effective countermeasures and restore the healthy and fair development of enterprises and the society as soon as possible. In this paper, firstly, we introduce the reasons and means of the manipulation of profit, then use a case of Xuzhou real estate to prove some means of this behavior, finally, we will give some countermeasures to prevent it.
Key Words：profit manipulation, enterprise, countermeasure
一、引言.1
二、文献综述.1
三、利润操纵的原因和手段4
（一）利润操纵的原因.4
（二）利润操纵的手段8
四、案例分析.10
（一）公司简介.11
（二）操作手段.12
（三）小结.16
五、利润操纵的对策.16
（一）完善会计准则并尽快与国际接轨.16
（二）加大执法机关的执法力度.16
（三）加强企业内部财会人员的职业道德教育.17
（四）推动涉税信息联网制度17
参考文献.19
一、引言
企业除了能够为社会带来商品和服务，获得利益之外，还能最大程度的创造社会价值。自从利润被国家列为衡量企业业绩能力大小的重要指标之后，中小企业就为了这个数字争相扩大生产，企图抢先占领市场；还有些企业直接在数据上动脑筋，采取不正当的手段，运用自己获取信息的优势，有针对性的对会计政策加以比较选择，以使自己的报表变得更加可观，或者隐藏起更多的利润少缴税收。于是利润操纵在主观和客观环境下应运而生，逐渐发展。在2012年徐州市税务机关的统计数据中发现，2011年徐州地区企业的操纵利润面在数量上达到40.81%，而且几乎各种类型的企业都有被涉及到。其中，中外合资类型的企业中有利润操纵行为的，占同行业数量的48.19%；有限责任公司是操纵利润金额最大的，高达33503.52万元。问题企业数量较低的为国有企业23家和(港澳台商)独资经营公司19家。这些数据表明，利润操纵现象在我国已经很普遍了，涉及的范围也较广，这种现象对国家和社会的发展是非常不利的。为了进一步文护社会平衡，保护中小企业的正常发展，给中小企业创造良好的发展与竞争环境，对利润操纵行为的研究和遏制是非常迫切和非常有必要的。