上市公司利润操纵的会计分析——以华锐风电科技公司为例摘要利润操纵是当今国际上普遍存在的一大现象，对利润操纵的识别和解决也成为了我国经济发展中不容忽视也亟待解决的难题，尤其是近年来，随着我国股市的不断发展和壮大，上市公司的利润操纵事件层出不穷，且操纵手段变幻莫测，极大的危害着我国尚未成熟的资本市场，损害了投资者的信心，影响市场参与者对市场的正确判断，影响了市场在资源配置中发挥作用，因此，本文选取近期具有时效性和典型性的上市公司进行分析，用案例分析法对华锐风电科技公司的利润操纵手段，原因进行深入分析，并基于此案例对利润操纵提出了对策和建议。关键词：利润操纵；华锐风电；对策建议TheAnalysisofListingCorporationAccountingProfitManipulation-SinovelWindGroupCo.,Ltd.forExampleAbstractProfitmanipulationisacommonphenomenonintoday'sworld,therecognitionofprofitmanipulationandsolutionhasbecomeaprobleminChina'seconomicdevelopmentcannotbeignoredisurgent,especiallyinrecentyears,withthecontinuousdevelopmentofChina'sstockmarketandthegrowthoflistingCorporationprofitmanipulationandmanipulationeventsemergeinanendlessstream,changeunpredictably.Greatharmtoourcountryhasnotyetmaturecapitalmarket,damagetheconfidenceofinvestors,affectthecorrectjudgmentofmarketparticipantsonthemarket,theimpactofthemarketplayaroleintheallocationofresources,therefore,thispaperselectstherecenttimelinessandtypicalofthelistingCorporationareanalyzed,usingcaseanalysismethodofChinasharpwindpowertechnologycompanytheprofitmanipulationmethods,makesadeepanalysisofthereasons,andbasedonthiscaseandputforwardthecountermeasuresandsuggestionsofprofitmanipulation.KeyWords：Profitmanipulation;SinovelWindGroupCo.;Proposals;目录一、绪论...................................................................1（一）研究背景..........................................................1（二）研究目的和意义....................................................2（三）文献综述..........................................................4（四）研究内容及创新点..................................................5二、上市公司利润操纵的概述.................................................7（一）利润操纵的基本概念................................................7（二）利润操纵的原因和动机..............................................7（三）利润操纵的危害....................................................9三、华锐风电公司利润操纵案例分析..........................................10（一）华锐风电公司概况.................................................10（二）华锐风电公司案例介绍.............................................10（三）华锐风电公司利润造假手段.........................................13四、华锐风电公司利润操纵的原因............................................19（一）自身因素.........................................................19（二）外在因素.........................................................20五、对策建议..............................................................21（一）优化股权结构,提高管理层责任意识..................................21（二）增强内部控制，完善公司治理.......................................21（三）加强外部审计监督，增强监督力度...................................22（四）完善会计法规及法制建设，促进其规范完整...........................22六、结语..................................................................23参考文献..................................................................24一、绪论（一）研究背景利润是一个企业经营成果好...
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