会计确认、计量并披露一个单位会计利润的目的,是为了引导企业关注自身的获利能力,以促进企业实现利润的持续增长,最终形成企业的竞争优势或核心竞争能力。分析造假案例背后深层次的原因并提出几种遏制操纵“会计利润”的可行方法。 The purpose of accounting to confirm, measure and disclose a unit accounting profit is to guide the enterprise to pay attention to its own profitability so as to promote the continuous profit growth of the enterprise and ultimately form the competitive advantage or core competitiveness of the enterprise. Analyze the underlying reasons behind the fraud cases and put forward several feasible ways to curb the manipulation of “accounting profits.”