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利润是一家企业经营一段时间后所创造的净收益。盈利的多少一定程度上可以决定企业是否能够吸引投资者的投资、向银行等金融机构贷到款项等的筹资渠道。因此,无论是上市公司,还是中小企业为了达到种种目的,不惜触犯法律、会计法规等相关规定,进行利润操纵,粉饰报表,来蒙蔽财务信息使用者,从而获得投资者、债权人的信任,最终却损害了他们的利益。本文通过阐述企业进行利润操纵的原因,分析总结了如何甄别企业是否操纵利润的方法。
Profit is the net profit a company creates over time. To a certain extent, the profitability can determine whether an enterprise can attract investors’ investment or borrow money from banks and other financial institutions to raise funds. Therefore, both listed companies and small and medium-sized enterprises, in order to achieve various purposes, broke the law, accounting regulations and other relevant provisions, profit manipulation, whitewash statements, to deceive the users of financial information, so as to obtain the trust of investors and creditors, but ultimately Damage their interests. This article elaborates the reason why the enterprise controls the profit, analyzes and summarizes how to identify whether the enterprise controls the profit.