I企业常见利润操纵会计方法——基于亚太实业（集团）股份有限责任公司案例分析摘要在南纺股份，云南绿大地等上市公司被爆出财务舞弊现象后，上市公司在近几年来利润操纵事件也是被频频爆出。他们弄虚作假地进行经济活动，用违反规定准则的手段对财务信息进行操纵和变换，严重影响公司其他利益相关者和社会公众投资者的利益，因此，研究上市公司利润操纵案例以及提出防范对策对我国市场经济秩序有着重要的意义。亚太实业公司财务舞弊被爆出以后，中国证监会对亚太实业发布了处罚决定书，此案件的处罚在市场上起到一定红色警告作用。亚太实业公司舞弊金额较大、涉及年份较长，对研究利润操纵的方式方法从而防止利润操纵事件的发生具有一定意义。本论文共分为五个部分展开研究：第一部分阐述了利润操纵的含义、对利润操纵与盈余管理之间的关系进行梳理，并介绍了利润操纵的危害；第二部分介绍了利润操纵的动因以及手段；第三部分对亚太实业利润操纵案进行了回顾；第四部分分析了亚太实业公司利润操纵的动因、利润操纵的方式并阐述了利润操纵对亚太实业公司的影响；第五部分提出防止利润操纵的措施。关键词：亚太实业；上市公司；利润操纵IICommon Corporate Profit Manipulation Accounting MethodsAbstractAfter the financial fraud of listed companies such as yunnan lvdadi was exposed, the profit manipulation of listed companies was also exposed frequently in recent years, ltd. and yunnan green-land was exposed.They cheat to economic activity, with the means of the rule of violation of provisions on financial information manipulation and transformation, serious impact on the interests of other stakeholders and the public investors, therefore, the research of the listed company profits manipulation case, and puts forward some countermeasures to prevent market economic order has important significance to our country.After the financial fraud of Asia Pacific industrial company was exposed, China securities regulatory commission issued a punishment decision letter to Asia Pacific industrial company. The punishment of this case played a red...
