公司在财务报表中虚假成分将对决策者产生错误的影响,并造成不必要的损失,而利润操纵是形成上述情形的主要原因。本文首先对利润操纵的原因和操纵方法进行分析,并就规范市场运作,加大处罚力度、完善会计准则的制定与实施工作,对公司治理结构等方面提出对利润操纵的应对措施,以此来抑制利润操纵的现象。 The falsification of the company’s financial statements will have a wrong effect on the decision makers and cause unnecessary losses. Profit manipulation is the main reason for the above situation. This article first analyzes the reasons for the manipulation of profits and the methods of operation, and puts forward measures to control the profits in terms of standardizing the operation of the market, increasing penalties, improving the formulation and implementation of accounting standards, and the corporate governance structure Inhibit the phenomenon of profit manipulation.