新会计准则环境下传统利润操纵方法的命运分析

企业会计报表应该真实、公允地反映企业的财务状况、经营成果及现金流量。但实际操作中,企业管理层却为了某种目的而进行利润操纵。新会计准则的施行将对上市公司的利润操纵行为产生较大影响;公允价值计量属性的引入影响了企业管理当局会计处理的自由度;而存货计价和减值准备原因等方面的限制将使利润操纵更加困难。传统利润操纵方法面临严重冲击,同时,将出现一些新的操纵方法,比如公允价值计量属性的引入,借款费用资本化范围的扩大都将导致利润操纵空间的扩大,有可能会成为部分上市公司操纵利润的新工具。

Analysis of the Fate of Traditional Profit Manipulation Ways under the Govern of New Accounting Rules

Accounting statements of enterprises should truly and fairly reflect the financial po- sition,business results,and the cash flow of the enterprises.However,managers often make prof- it manipulation for certain purposes.The implementation of new accounting rules will have great influence on profit manipulation in listed companies;the introduction of fair value measurement at- tributes will have influence on the degree of freedom in accounting of the enterprises'administrative authority;some other restrictions such as inventory valuation and assets depreciation reserve will make profit manipulation become more difficult.While traditional profit manipulation ways are fa- cing great difficulties,new manipulation ways will come into being.For example,the introduction of fair value measurement attributes and the enlarge of the capitalization of borrowing costs will both lead to the expansion of profit manipulation,and they are most probably become the new tools of profit manipulation for some of the listed companies.