摘要：利潤操縱，亦稱“利潤包裝”，是指上市公司的管理層出于某種動機，憑借會計信息的不對稱性，采取各種手段及方法對企業財務利潤或獲利能力進行人為操縱的行為。在一定環境下，利潤操縱行為是包括股東、注冊會計師、管理者、政府監管部門在內的一個多利益主體進行相互博弈的平衡結果。利潤操縱會危害證券市場發揮資源配置的功能，增加市場風險，同時對經過利潤操縱的會計數據使用者也會產生嚴重的影響。近幾年，在我國，很多的上市公司均不同步程度地存在利潤操縱行為，因此，如何治理上市公司的利潤操縱行為、維護上市公司的形象、穩定廣大的投資者是當前會計界所面臨的重要問題。本文由上市公司進行利潤操縱的內在與外在動機入手，從新會計準則、關聯交易、非經常性項目以及虛擬資產幾個方面，深入探討實現利潤操縱的常用手段，并針對利潤操縱行為，從完善會計準則體系，設置合理的財務指標，約束注冊會計師的行為，強化審計獨立性，轉變地方政府職能以及完善企業內部制度五個方面提出切實的防范措施。

關鍵詞：上市公司；操縱利潤；新會計準則；關聯交易

Abstract：Profit manipulation or profit packaging is the manipulation on behavior which refers to the managers of listed companies use various means to manipulate financial profit or profit ability depending on the asymmetry of accounting information. In certain circumstances, profit manipulation is the balance of a game for more than a subject of interests which include shareholders, certified public accountants, managers and government regulators. Profit manipulation may do harm to the stock market’s function of resource allocation and increase the risk of market. At the same time for the users of the accounting data which have been manipulated it will also have a serious impact. In recent years, in our country, many of the listed companies are not synchronous to profit manipulation behavior, therefore, how to manage the profit manipulation of listed companies, maintain the image and stabilize the investors of listed companies is an important problem faced by current accounting field. This article shall be started from the internal and external motivations of profit manipulation of the listed companies and will discuss common ways of profit manipulation from the new accounting standards, related party transactions, non-recurring items and virtual assets .At the same time, in view of the profit manipulation, this article will put forward practical preventive measures from improving the accounting standards system, setting up reasonable financial indicators, and constraining  the behavior of the certified public accountants, and strengthening the audit independence, the transformation of local government function, and improving enterprises’ internal system.

Keywords: Listed companies ; profit manipulation ; new accounting standard; related party  transactions