收入确认中的操纵陷阱及识别

摘  要

收入作为财务报表的一大基本要素历来倍受利益相关者的关注，因而有关收入确认问题就至关重要。当前经济环境下越来越多的企业开始利用收入确认作文章，操纵收入手法层出不穷。进而操纵利润，粉饰财务报表，夸大自身实力，给报表使用者造成假象，导致其作出错误的投资及其他财务决策。虚假的经营业绩不仅会影响国家、企业以及个人的经济利益，还会扰乱正常的社会经济秩序，影响国家、社会的稳定、健康、有序发展。本文从会计收入定义、收入确认的概念及确认标准、原则和基础出发，结合案例分析操纵收入的动因，及可能存在的收入操纵陷阱，并结合收入确认的两个不同的概念基础即资产/负债观和收入/费用观，提出识别操纵手段的三个方面。最后给出了改进收入确认的防范措施，如加强会计人员的职业道德建设和建立健全的内部控制制度。

关键词：收入  收入确认  操纵动因  操纵识别
                            
ABSTRACT

As revenue is the basic elements of the financial statements has gain much stakeholders’concern,issues related to revenue recognition seems vitally. Under the current economic climate,more and more enterprises are making an issue of revenue recognition with many methods to manipulate revenue,so as to manipulate the profit,to whitewash the financial statements,exaggerating their own strength,giving the users of statements a false impression, leading to the error investment and other financial decision-makings. False results of operations will not only do harm to the state,enterprises and individual’s economic interests,but also disrupt the normal social and economic orders,impacting the stability,healthy and orderly development of our society. In this paper,you can read of something related to the definition of accounting revenue,revenue recognition and the concept of standards,principles and basis of revenue recognition. With the combination of some cases ,I will state the impossible motivations of manipulating revenues.Combining with the two different basic concepts of revenue recognition,which are the assets / liabilities concept and income / cost concept,I give some means to identify the manipulation from three aspects .Finally, to improve the revenue recognition,I suggest several measures,which aim at enhancing the professional ethics of accountants and the establishment of a sound internal control system.

Key words: Revenue  Revenue recognition  Motivations of manipulating  Identify the  manipulation

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