会计是市场经济的灵魂。市场经济越发展,会计信息越重要。利益相关者要求企业会计报表提供的信息能够真实,公允地反映企业的财务状况、经营成果和现金流量。但企业管理层常常为了获取非法利益而蓄意粉饰会计报表,通过各种方法来操纵利润。每个企业采用的利润操纵手段不完全相同,但这些操纵手段大多能过在财务指标上和会计报表项目中反映出来。只要我们能够发现财务指标异常的规律,分析会计报表项目金额的异常情况,就能判断企业是否有操纵利润的行为。 Accounting is the soul of a market economy. The more developed market economy, the more important accounting information. Stakeholders require that the information provided in the enterprise financial statements truly and fairly reflect the financial status, operating results and cash flows of the enterprise. However, in order to obtain illegal profits, business management deliberately gloss over financial statements and manipulate profits through various methods. The means of profit manipulation used by each enterprise are not exactly the same, but most of these means can be reflected in the financial indicators and accounting statements. As long as we can find abnormalities in financial indicators and analyze the anomalies in the amounts in the financial statements, we can judge whether the company has any profit-taking activities.