[摘要]如果想要了解一个企业的财务和经营的情况，预测企业未来的发展趋势，这时我们通过观察分析企业的财务报表就能满足要求。在现有的报表分析理论基础上，相关利益者一般情况下是通过先观察企业现在和以前的经营和财务状况，然后再根据现在的财务和经营情况预测企业未来的发展趋势。经济在发展的同时也带来了一些企业问题，有一些企业通过各种办法对报表造假。企业通常造假的方法是通过修改报表中相关数据，以达到企业管理者想要的利润数额的目的。正因为有这种情况的存在，报表使用者在分析企业状况的时候就非常关注企业财务报表中的数据是不是根据企业实际发生的数额填列的，填列的时候够不够客观。但是，在现在的环境下，投资者获取的信息一般不如企业自己获取的信息更加的真实全面，所以投资者很难对企业的财务情况作出准确的判断,也就导致投资者很难正确预测企业未来的发展趋势。本文主要运用财务分析的相关理论与方法，对企业常见利润操纵方法进行列示与分析，然后进一步的找出能让企业自觉遵守相关准则，避免利润操纵的方法。本文还引入国内具有一定规模和代表性的企业即四川长虹公司的财务情况，结合长虹公司利润操纵的情况进行剖析和研究。最后根据以上利润操纵情况的分析总结出自己的结论。76260

[毕业论文关键词]  财务报表  利润操纵  财务分析  长虹公司

Research On Common Profit Manipulation In Enterprise Accounting Statements

Abstract: If we want to understand the situation in the financial and business, would like to see the development of future business trends if it is good, this time we observe and analyze corporate financial statements will be able to meet the requirements。 In a related report analysis of existing theory and then under the current financial and business situation to analyze business trends in the future。 While economic development has also brought some business issues, some companies began to think of ways to report fraud。 Businesses often fraud is by modifying a report related data, in order to achieve the desired amount of business managers profit purposes。 Because of such a situation exists, users of financial statements in the analysis of business conditions when it is very concerned about corporate financial data in the report is not based on the amount of their actual occurrence of decimal places, the decimal places when enough objective。 However, in the current environment, investors get information generally inferior to their own corporate acquired more real comprehensive, investors predict future business trends when it will face many difficulties。 In this paper, using the theories and methods of financial analysis, corporate earnings manipulation methods listed common and Analysis, and then find out further allows enterprises to consciously abide by the relevant guidelines, methodologies earnings manipulation is not performed。 This article also introduces a certain size and representation of domestic companies that the financial situation of the company, Sichuan Changhong, Changhong binding of earnings manipulation to analyze and research。 According to the above analysis concludes profits maneuvering out of their own conclusions。

Key words: Financial tatements   Profit manipulation   Financial analysis   Changhong company 

目       录

一、引言 1

（一）研究背景意义 1

（二）研究现状 2

（三）研究框架 3

二、利润操纵的相关理论概念分析