虚增利润

企业虚增利润现象与审计对策探讨

Discussion on the Enterprise False Profit Phenomenon and the Audit Countermeasures

在虚增利润中，虚构收入是其主要手段，而且主要通过直接虚增销售收入。

In inflated profit , fictitious income is the most comment technique and obtained by the inflated sales ' income .

资产减值准备的应用，提高了我国企业的资产质量，避免虚增利润，充分地体现了会计的稳健性原则。

Application of the provision of assets impairment improves the quality of assets , avoids false profit and fully embodies the principle of conservatism .

企业为了虚增利润，将资金损失和当期费用长期挂在应收账款科目内处理，造成虚盈实亏。

In order to inflated corporate profits , capital losses and the current cost of long-term hanging on subjects dealing with accounts receivable , resulting in actual loss virtual surplus .

这种处理方法是和国际惯例不符的，但准则制定者认为，旧准则使公司虚增利润、危害资本市场的行为有了可乘之机，此种修订更符合我国目前的特殊经济背景。

It does not coincide with the international accounting tradition , but in the opinion of the authorities responsible for accounting standards , the old one provided opportunities for some enterprises to increase profit and do harm to the capital market .

根据信号发送理论，上市公司报告巨额亏损，往往意味着其高管人员向证券市场传输了这样的一种信息：上市公司以前年度虚增了利润并由此高估了资产或低估了负债。

According to the theory of information signaling , big-bath charges frequently indicate that the management of listed company attempts to convey to the securities market such information : profits in the prior years have been overstated , resulting in overstatement of assets or understatement of liabilities .

而许多企业为骗取银行贷款而刻意虚增资产和利润，通过各种方式来粉饰报表。

However most of companies beautify their statement by false adding the capital and profit in order to get loans from bank .

资产减值准备的计提是为了真实反映企业的财务状况和经营成果，不虚增资产和利润，保证会计信息的真实性和可靠性。

The impairment of assets can reflect the financial situation and the result of operation of companies , without inflating assets and profits , and to guarantee the authenticity and reliability of accounting information .

在财务报告舞弊中，与虚增净资产相比，对虚增利润上市公司表现出了明显的偏好。

The listed companies show their obvious preference at inflated profit compared with the inflated net assets in fraudulent financial reporting ( FFR ) .

上市公司虚增经营业绩，主要通过人为操纵虚增公司利润。

The false achievement of the listed corporations is mainly done by men through falsely increasing the corporations'benefit .