会计操纵

奥林巴斯（Olympus）2011年爆出的丑闻也必然如此。奥林巴斯曾有连续数位掌门人掩盖会计操纵的问题。

So , inevitably , did the 2011 scandal at Olympus , where successive leaders covered up accounting manipulation .

股权结构、会计操纵与投资者保护&来自中国上市公司的经验证据

Share Structure , Accounting Manipulation and Investor Protection & Experience from China Listed Companies

日本绝非唯一爆发会计操纵丑闻的国家，尽管在过去20年里，山一证券（YamaichiSecurities）、嘉娜宝（Kanebo）、日兴证券（NikkoCordial）、活力门（Livedoor）以及其他公司接连爆发了丑闻。

Japan is not unique in any of this , despite a succession of scandals over the past two decades at Yamaichi Securities , Kanebo Nikko Cordial , Livedoor and others .

企业合并中购买法会计操纵分析

Financial Manipulation Analgsis about Business Combination Purchase Method

上市公司会计操纵成因及对策

On Problems of Listed Companies in Controlling Accounting

会计操纵与交易规划的配合使用&来自长期资产减值的经验证据

Joint Use of Accounting Manipulation and Transaction Planning & Evidence from Long-term Asset Impairment

会计操纵识别

Identification Of Accounting Manipulation

银行能够有效识别企业的会计操纵行为吗&以中国上市公司的银行借款违约概率为视角

Do Banks Effectively Discern Companies ' Accounting Frauds ? & A Perspective of Bank Debt Default of Chinese Listed Companies

摘要在中国特殊的经济背景下，股权结构、会计操纵与投资者保护之间有着重要的关系。

Against the special economic background in china , there exists the important relationship between share structure , accounting management and investor protection .

本文以模拟的吸收合并案为例，分析了企业合并利用购买法在融资决策中进行会计操纵的可能性。

This paper analyzes the simulated case of firm merger . We recognized the possibility of financial manipulation using purchase method for financing decision .

本文对中国上市公司2004年横截面数据的经验研究表明，在投资者保护缺乏的条件下，控股股东持股比例与会计操纵的概率负相关，控股股东的身份则与会计操纵的概率相关关系不显著。

Based on the empirical study , the paper holds , without investor protection , the negative correlation of share holding and accounting manipulation and the non-obvious correlation between of shareholder status and accounting manipulation .

但有些企业利用资产减值准备的不足，进行会计操纵，又使会计信息失真，阻碍了市场经济的正常运行。

However some enterprises take advantage of the inadequate assets depreciation plan and manipulate the accounting . As a result the information in the accounts is untrue , which hampers the operation of the market economy .

浅析上市公司会计信息操纵行为及治理对策

On Listed Company Accountant Information Manipulating Behavior and Control Countermeasures

上市公司会计利润操纵的实证研究

The Practical Research of Controlling Accounting Profits in Listed Company

上市公司会计信息操纵手法的识别与防范

Spotting and Taking Precaution Against Manipulating Means of Accounting Information of Listed Company

因为管理层经常会出于各种动机来进行会计盈余操纵，以谋取自己的利益。

Because of various motivations , managers often manipulate accounting surplus for their own interests .

不言而喻，研究上市公司会计信息操纵手法的识别与防范具有重要的理论意义和现实意义。

Self-evident , the researches on spotting and taking precaution to accounting information manipulation of listed company , have important theory and realistic meaning .

倘若董事会能够充分有效地发挥其监督控制职能，就能减少经理层违背股东目标而进行的会计盈余操纵行为，增加经理层提供不稳健会计信息的成本，改善公司治理效果，从而提高会计稳健性。

If the board of directors can take advantage of their supervision and control function , accounting earnings operating behaviors against shareholders ' objectives would decrease , and increase the cost of managers providing unconservative accounting information , and improve corporate governance effect , so the accounting conservatism is improved .

管理者对会计信息的操纵，其目的就是通过改变财务报表所反映的状况和经营业绩来影响管理者的决策，以满足企业利益最大化。

The governor manipulates accounting information , its purpose is to affect the governor 's decision by changing the finacial report for reflecting the condition and the management outstanding , in order to satisfy the enterprise benefits to maximize .

浅析资产减值会计对利润的操纵

Analysis of accountant 's manipulation of profit of reducing value of assets

企业合并会计方法的利润操纵问题及对策研究

On Problem and Strategy of Profit Manipulation of Accounting Method for Business Combinations

本文拟在归纳分析在原会计准则下企业操纵利润的通常手段的基础上，探讨新会计准则对企业利润操纵的制约及存在的新操纵空间。

This article plans in the induction analysis the profit of enterprise adjustment under the original accounting standards in the usual method foundation , discusses the new accounting standards to the profit of enterprise adjustment restriction and the existence new adjustment space .

上市公司盈余管理的手段可以说是多种多样，可以通过会计准则和会计政策进行操纵、利用关联方之间的交易、通过资产重组等形式进行对企业盈余的管理。

And management of a listed company means the policies can be said to be varied and can be manipulated by accounting standards and accounting policies , the use of transactions between related parties , carried on corporate earnings management through asset restructuring and other forms .

最后，会计制度的局限性为会计操纵提供了空间。

Finally , the limits of accounting system provide space for accounting manipulation .

上市公司操纵会计信息主要途径是会计信息操纵和会计造假，其主要原因是利益驱动、监管不力和会计政策法规的滞后和不完备，应采取相应对策进行治理。

The main path of the listed company controls the accountant information is the accountant information manipulating and the false accountant . The main reason of the accountant information manipulating is the benefit driving and weak supervision and we should adopt the correspond countermeasures to manage .

从近几年的上市公司年报来看，资产减值的会计政策已经成为上市公司选择会计政策、操纵盈余的工具。

From the annual reports of listed company in resent years , the asset depreciation of accounting policy has already become one of the tools which the listed companies manipulate the earnings .

与此同时，我们对现有虚假会计信息识别技术加以介绍，在总结会计信息操纵手段的基础之上设计出各会计科目的识别要点。

Meanwhile , we introduce false accounting information spotting technology existed , and design every main point of spotting accounting item on the basis of the accounting information manipulation .

在会计政策变更受到严格监管的情况下，利用会计估计变更操纵会计信息输出结果已成为境内上市公司常用的手法。

In the case of Accounting Policies was supervised seriously making use of Accounting Estimates had been a common way to manipulate profit .

长期以来，会计界对会计政策选择的讨论过多地从会计政策操纵和会计信息质量的角度来考虑，而忽视了会计政策同会计信息一样也有着社会属性。

For a long time , the accounting profession discuss excessively manipulation of accounting policies and accounting information from the quality perspective , while neglect the same thing that accounting policies and accounting information also has social attributes .

然而，由于利益的驱使，企业有时会通过合法而不合理的会计变更来满足自身的利益需求，特别是上市公司，利用会计变更进行利润操纵的情形尤为严重。

However , driven by the interests , companies sometimes legitimate and reasonable by the accounting change to meet the needs of their own interests , in particular , is a listed company , using the manipulation of accounting changes for the profit situation is particularly serious .