期刊论文

Aneliting Listed Companies' Earnings Management

中文

商业研究

1001-148X

2004

20

88-90

10.3969/j.issn.1001-148X.2004.20.032

本校为第一机构

上市公司为了粉饰会计报表,通常采用利润操纵来重组"报表利润",以确保其在资本市场的融资资格,有目的地调整公司盈余信息,欺骗会计信息使用者.为此,要明确上市公司利润操纵审计的基本方法和要点,以确保上市公司的利润.

Some listed companies may gild their financial statement by means of earnings manipulation restructuring “profit in statement”.In order to maitain their financial qualification in capital merket,they intentienally altering their earnings information so as to chent accountig in for metion users.It is thus necessery to clarify the major auditing points and methods for earnings m...