关于上市公司利用应收账款操纵利润的研究

近年来，上市公司财务报表利润操纵现象层出不穷，公司管理层向报表使用者提供虚假的会计信息，这严重损害了报表使用者的权益。只有认清其操纵利润的惯用手段，才能看清公司的内在实质。上市公司的操纵手段各有不同，利用应收账款进行操纵是比较常见的一种。由于应收账款不具有实物特征，且其收回的可能性并不确定，这无形中为上市公司进行利润操纵提供了方便。本文通过对上市公司利用应收账款操纵利润的现状分析入手，接着对其动因进行了分析，然后就利用应收款操纵利润的手段分别从应收账款的直接方面何其间接方面即坏账准备方面进行分析，并根据其操纵手段得出解决方案，即加强审计，提高审计水平并对注册会计师要对应收款和坏账准备的审计并提出了几点意见，希望借此还原会计报表的真实面目。

关键词: 应收账款；  利润操纵；  坏账准备
A  Listed  Company  Making  Use  of   Account  Receivable  to  Control  Profit's  Study
ABSTRACT

In recent years, the listed company financial statement profit manipulate phenomenon emerge in endlessly, the management of the company to provide false accounting information to statement users , and the serious harm the interests of the users of financial statements. Only recognize its operation profit of the company, can see the intrinsic essence. Listed companies have different means of manipulating and using the accounts receivable to manipulate is the more common form. Due to the accounts receivable not physical characteristics, and the possibility of the back, it is a listed company on virtually profit operation convenience. Based on the listed companies use receivables control profits, then an analysis of the present situation of its causes are analyzed, and then use receivables control means of profits from the aspects of accounts receivable are in direct indirect analysis that the provision for, and according to the means of manipulating that solutions, namely, strengthen the audit, improve the level of certified public accountants and audit accounts receivable and bad to prepare audit and puts forward some Suggestions, hoping to restore accounting statements.

Key Words： accounts receivable; profit manipulation; bad debt reserves

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