新的会计准则的发布,填补了我国会计领域的诸多空白,使得我国的会计业在与国际会计接轨的步伐上又迈进了一步。但是,其中存在着的操纵利润的关键点,成为了业内讨论的热点。本文对此进行了研究,并探讨了防范对策。 The issuance of new accounting standards has filled a lot of gaps in China’s accounting field, making our country’s accounting industry a step closer to the pace of international accounting. However, the key points that exist in the operation of profits, has become a hot discussion in the industry. This article has carried on the research, and has discussed the precautionary measures.