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近年来,会计利润操纵这一名词在证券界及会计界的出现频率越来越高,会计利润操纵行为受重视程度越来越深,加大对会计利润操纵行为的了解,规避会计利润操纵的危害已经成为投资者及政府的共识。本文阐述了会计利润操纵行为的概念,对现存会计利润操纵方法进行了分析,有针对性地提出了一些防范性建议。
In recent years, accounting terms of profit manipulation in the securities industry and the accounting profession appear more frequently, the accounting profit manipulation behavior has been given more and more attention, to increase understanding of the accounting profit manipulation behavior, to evade accounting profit manipulation Harm has become the consensus of investors and the government. This article expounds the concept of accounting profit manipulation, analyzes the existing accounting profit manipulation methods, and puts forward some preventive suggestions.