中小企业利润操纵问题及对策

摘要：在会计这门管理学科中，利润作为盈利能力指标的同时也被看作是评估管理者业绩的指标，因此利润操纵这种行为成为国内外市场管理的难点之一，而且从国内外的会计类和管理类等各种相关专业期刊上可以观察出来，研究企业的利润操纵问题也成为国内外诸多学者研究的重点和热点。近些年来，各类经济报道上不断揭露国内外上市公司虚假披露会计信息，因此社会各界愈发关注我国上市公司的会计信息失真问题，这其中很重要的一个原因是由于上市公司规模较大因此所涉及的利益集团就十分广泛。我国中小企业占我国注册企业总数99%以上，但由于它们的会计信息所涉及的利益集团并不是十分广泛，所以我国对于中小企业会计信息失真问题的研究一直以来并不是很多。据《经济日报》报道，在我国有80%以上的中国企业的会计信息存在着不同程度上的失真现象，并且中小企业的会计信息失真情况较为严重。据我国原经贸委中小企业司所提供的数据显示，我国中小企业在我国当期生产出来的产品*市场销售价格中所占比重超过60%、在产品销售税金及其他+利润总额中所占比重超过40%的比重、在销售收入中占比重超过57%、在出口额中占60%以上。因而关注中小企业的会计信息失真问题是一个非常重要的现实问题。68780

毕业论文关键字：中小企业；利润操纵；对策措施

Problems and Countermeasures of profit manipulation of small and medium sized enterprises

Abstract: In the accounting discipline, profit is regarded as the index of profitability, and it is also regarded as an index to evaluate manager's performance. Therefore, profit manipulation has become one of the difficulties in domestic and foreign market management. Accounting and management and other related professional journals can be observed, the study of corporate profit manipulation has become the focus of many scholars at home and abroad and hot spots. In recent years, various types of economic reports continue to expose domestic and foreign listed companies false disclosure of accounting information, so the community increasingly concerned about the accounting information distortion of listed companies in China, which is a very important reason is due to the larger size of listed companies The interest groups involved are very broad. China's small and medium enterprises accounted for more than 99% of the total number of registered enterprises in China, but because of their accounting information involved in the interests of the group is not very broad, so our research on the distortion of accounting information for SMEs has not been a lot. According to "Economic Daily" reported that in China more than 80% of Chinese enterprises accounting information there are different degrees of distortion, and small and medium enterprises accounting information is more serious distortion. According to the data provided by the Ministry of Foreign Trade and Economic Cooperation of China, the proportion of small and medium-sized enterprises in China's industrial output value, profits and taxes, sales revenue and exports reached 60%, 40%, 57% and 60% respectively The Therefore, it is a very important practical problem to pay attention to the distortion of accounting information of small and medium-sized enterprises.

Key words: small and medium - sized enterprises; profit manipulation; countermeasures

一、绪论 .......1

（一）研究的意义和目的 1

1．研究意义 .....1

2．研究目的 .1

（二）国内外有关研究概述 .....2 中小企业利润操纵问题及对策:http://www.751com.cn/kuaiji/lunwen_77468.html