第一部分，利润操纵的基本认识。
The first part relates to the basic understanding of profit handling.
目的研究审计质量对上市公司进行利润操纵的影响。
Aim To discuss the effect of audit quality on earnings management (em) in listed companies.
利润操纵是我国上市公司存在的一个比较突出的问题。
Profit manipulation is a comparatively prominent problem existed in Chinese listed companies.
利润操纵则纯粹是一种寻租行为，是对社会资源的负和博弈。
Profit manipulating is absolutely a sort of rent-seeking actions and a negative-sum game to social resource.
由于利润操纵的存在，导致传统杜邦财务分析体系存在若干弊端。
The traditional Du Pont System has some disadvantages because of the operating profit.
但在实施的过程中，不少上市公司仍然利用资产减值进行利润操纵。
But in the implementation process, accounting policies on impairment of assets are adopted as a tool for profit manipulation.
由于上市公司利润操纵的两面性，所以应把它控制在一定的范围内。
The profit control of the listed company should be limited in a certain scope because of its dual character.
该文主要针对具体准则的变化对新准则实施后可能带来的利润操纵进行了探讨。
This paper explores possible profit manipulation brought by the changes of specific standards after the implementation of the new standards.
种类繁多、流动性强和计价方法多样，使得存货舞弊成为利润操纵的主要手法。
Because of stock's great variety, good mobility and various valuation methods, stock irregularities have become main means of profit manipulation.
实证结果表明我国2003年沪市A股首亏上市公司存在明显的利润操纵行为；
The result shows that the earning information has been obviously manipulated by the 2003 Shanghai A-share first-time losing companies.
利润包装，也称利润操纵，是近年来在会计界和证券界出现频率较多的一个新名词。
Profit packing, which is also called profit manipulation, is a frequent concept in the accounting and the securities industry.
分析了上市公司利润操纵的可能性、动机及其手段，提出了治理利润操纵的几点措施。
The paper analyzes possibility, motivation and means of listed company manipulating profit, and puts forward several measures to preventing profit manipulation.
然而，按照年度报告的上市公司近年来，会计政策上采用了资产减值，上市公司利润操纵作为工具。
However, according to the annual reports of the listed companies in recent years, accounting polices on impairment of assets is adopted by the listed companies as a tool for profit manipulation.
第二部分对所研究的盈余管理范围进行了界定，并将盈余管理、过度盈余管理和利润操纵进行了比较；
The second part limited the scope of the earnings management, and compared the earnings management, the excessive earnings management with earnings control;
然而，按照年度报告的上市公司近年来，会计政策对损害的人都采用位居全国上市公司利润操纵作为工具。
However, according to the annual reports of the listed companies in recent years, accounting polices on impairment of assest is adopted by the listed companies as a tool for profit manipulation.
估计利润操纵行为可能产生的风险，监督CPA审计以便更好地发挥内部审计对遏制利润操纵行为的作用。
By estimating the risks of improper earnings management and supervising CPA auditing, the system of internal auditing can be better strengthened against this bad phenomenon.
在对会计信息失真的结构分析的基础上，该文指出了虚拟交易的两种形式：违规性利润操纵与规则性利润操纵。
Basing on the analyses of accounting information distortion structure, this paper pointed out two kinds of forms of fictitious operation: rule-violating manipulating and rule manipulating.
我国上市公司财务虚假的主要表现形式有利润操纵、利益转移、借关联交易调控损益以及少分配和不分配现金股利。
The financial falsity in listed company demonstrates as follows:profit-controlling, profit diversion, less distribution or no distribution of bonus.
企业会计报表应该真实、公允地反映企业的经营成果，但实际生活中，企业管理层也会为了某种目的而进行利润操纵。
Enterprise financial accounting report should reflect the management result of the enterprise on the true and fair basis. However, in practice, some managers control the profit for some purpose.
为了防范上市公司的利润操纵必须从规范公司内部治理、完善证券市场信息披露制度、强化外部监管机制等方面入手。
In order to prevent this phenomenon, we must standardize internal governance, perfect the information announcing system of security market, and strengthen the external supervisor mechanism.
上市公司利润操纵行为的形式和财务特征是什么，我们如何对利润操纵行为进行审计防范，本文就此提出了自己的看法。
What are the forms of listed company and financial characters﹖ How to audit and against these behavior﹖ The author brings forward his opinion.
到目前为止，国内对于使用公允价值会计进行利润操纵的研究还比较少，并且由于缺乏数据的原因大部分均停留在理论阶段。
Until now, there is few literature focus on the relationship between fair value and earning manipulation, for the reason of lack of data, most of which stays at the theoretical stage.
本文以利润操纵与盈余管理之间的辨析开始，明确了本文所研究的利润操纵是指通过违规违法的手段弄虚作假而人为造成利润的增加或减少的公司行为。
This paper begins with the relationship of profit manipulation and surplus management, defining profit manipulation as corporation behavior of increasing or reducing profit via illegal means.
上市公司报表粉饰的防范与审计研究是本文研究的最终目的所在，本文针对上市公司利润操纵的表现形式，从多层面提出了防范上市公司报表粉饰的审计策略。
The final aim of this essay is to keep a lookout on the manifestation of the whitewashing statement and to explore different audit tactics directed against all forms of profit controlling.
但是在日后该资产处置时却有违初衷，影响到了相关的损益账户，这就可能导致企业运用“接受非现金资产捐赠”这一业务进行利润操纵，这是当前会计处理的缺陷。
The enterprise can manipulate the margin by handling the operation of "accepting the non-cash asset denotation" which is the defect of the present deposition of the accounting treatment.
唯一的解释是，定制衍生品可以方便避税以及操纵利润。
The only explanation is that tailor-made derivatives can facilitate tax avoidance and manipulation of earnings.
他们指出，他们的利润主要来源于正当比赛，也就是说，暗箱操作的比赛越多，操纵比赛的那些幕后黑手就赢得越多，他们的利润就相对减少。
Their profits depend on fair play, they point out: dirty work means more profit for the match-riggers and less for them.
那些声称投资者通过故意操纵市场，利用泡沫的产生和破灭来赢取利润的理论根本站不住脚。
The suggestion that speculators deliberately manipulate markets to earn profits through bubbles and busts simply does not hold water.
利润可以轻易操纵，并以眼花缭乱的形式示人(如运营利润，报告利润，税前利润和扣除特殊项利润等)。
Profits can be easily manipulated and come in a bewildering variety of forms (operating, reported, post-tax, pre-exceptional, etc).
利润可以轻易操纵，并以眼花缭乱的形式示人(如运营利润，报告利润，税前利润和扣除特殊项利润等)。
Profits can be easily manipulated and come in a bewildering variety of forms (operating, reported, post-tax, pre-exceptional, etc).
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