Research On Profit Handling Of The Listed Companies

The accounting statement of the enterprise reflects the files of the financial situation, the management performance and financial situation change in a period, the final purpose of Working out and offering the accounting statement, is for the rational disposition which reaches social resources. , The Current and potential investor, the creditor, the government and its organization all require financial situation, management performance and cash flow that the enterprise offers reflect the enterprise truly, justly and soundly.But in actual life, the administration and supervision authorities of the enterprise are bent on glossing over the accounting statement in order to achieve the goal of obtaining illegal interests, Carry on profits to handle through various kinds of methods. So, the authenticity of the profit of the enterprise, especially listed company has been a wide question concerned by people all the time. But under the asymmetric environment of the information, it is very difficult for people to estimate the profit of the listed company accurately in advance, so they are often unable to avoid the investment risk in time.This text uses the theory and method of accounting mainly, and sometimes uses it with the knowledge about fuzzy mathematics and statistics, try to analysis the problem about profit handling in the listed companies exist. Research work is organized from the following respects mainly: Basic understanding on profit handling, the relationship between profit handling and accounting rules , controlling research on profit handling. Through these, this paper tries to understand and analyze completely this phenomenon , namely profit handling, and make a key role in theorizing it finally and completing the whole accounting information system. For this reason, this text is roughly divided into three parts.The first part relates to the basic understanding of profit handling. Firstly, profit handling is analyzed further, secondly, all sorts of means of profit handling among actual life has been revealed in detail analyzing and summarizing.The second part is that the profit handling is related to the accounting rules. Firstly, It is discussed about the relationship between profit handling and the total accounting rules from the view of setting up" with thought of " combining the prohibiting with the guiding ". Secondly, I choose several typical accounting rules in actual life, which act against upon theprofit handling, and analyze their relationship should how to know and be dealed with.The third part is the controlling research on profit handling. It is also this most important part, it is advanced that several different ways is adopted to tackle with this problem .At first from the view of market, government, enterprise and rule,etc.It is made a qualitative analysis profit handling in conformity with how to control this problem; Secondly, it is used fuzzy mathematics knowledge to propose one ration diagnose as a certain kinds of profit model to handle phenomenon by way of data analysis, so that we may use the computer to get the corresponding controlling measure further, finally, use four years' data to observe and analyze the profit quality of the listed company in our country for improving the sense of risk of profit handling and offering a kind of control method.