１．利用资产重组调节利润 通过资产置换、股权置换、资产剥离、债务重组等，使企业引入外部的优质资产，同时卸掉企业内部不良资产或低效资产的沉重包袱，从而使公司经营业绩急剧改观。一些企业还利用所谓点石成金术，通过资产评估来膨胀企业资产和效益。 ２利用关联交易调节 1. The use of asset restructuring to adjust profits through asset replacement, equity swap, divestiture, debt restructuring, so that the introduction of external high-quality assets, while removing unhealthy assets or inefficient assets of the enterprise heavy burden, so that the company’s operating performance dramatically changed. Some companies also make use of the so-called dot-stone goldsmith, assets appraisal to expand business assets and benefits. 2 use of related party transactions adjusted