[本科毕业论文]融资租赁中的利润操纵问题研究-管理学学士.docVIP

Abstract Modern finance leases originated in the 1950s. Financial Leasing has become one of the five forms of finance, and has become the secondary finance source only next to bank loan, as a new type of financing, is composed of financing and melting objects. Chinas financial leasing business began in the 1980s, Although finance lease arises late in our country and its market infiltration rate is far below the developed countries including U.S and Japan, with the recognition of the strong economic function of finance lease by social communities, and the support of the national macro policies and the push of the entry of WTO, finance lease has very wide market development prospect. Accompanied with the prevail of finance lease, the problem existed in the finance lease also arises. Especially the events of using finance lease to manipulate profit in foreign countries emerge in an endless stream and to some extent, this will affect the development of finance lease in our country. The article proposes solution to resolve our countrys earnings manipulation in the finance lease through analyzing motive, conditions and means. With a view of promoting the sound development of our country’s financial leasing industry. Key words： Financial leasing manipulation 目 录 绪论 1 一、融资租赁中利润操纵基础理论研究 1 (一)融资租赁的定义 1 (二)利润操纵的定义 1 (三)融资租赁对企业会计报表的影响 2 1. 融资租赁对企业资产负债表的影响 2 2. 融资租赁对企业利润表的影响 3 二、融资租赁中利润操纵的动因、条件以及手段 4 (一)融资租赁中利润操纵的动因分析 4 (二)融资租赁中利润操纵产生的条件 5 (三)融资租赁中利润操纵的手段 7 1. 利用融资租赁的判断标准设计租赁合同 7 2. 利用折现率操纵利润 8 3. 利用租赁资产的公允价值操纵利润 8 4. 利用关联方交易操纵利润 9 5. 利用售后租回交易操纵利润 9 三、融资租赁中利润操纵的的监管策略 10 (一)完善融资租赁的制度体系 10 1. 尽快出台《融资租赁法》 10 2. 加强会计信息的披露规范和会计规范 10 3. 规范融资租赁准则的判断标准 10 4. 规范融资租赁合同的签订事项 11 5. 加强对关联交易的约束和监管 11 (二)加强相关人员的诚信建设 12 1. 加强政府人员诚信建设的措施 12 2. 加强会计人员的诚信建设的措施 12 3. 加强注册会计师行业诚信建设的措施 13 4. 加强管理当局诚信建设的措施 13 参考文献 15 致 谢 16 绪论 融资租赁业是一种新型融资方式，由于其集融资与融物于一体，兼有融资，投资、贸易、资产管理的功能，因此倍受企业和投资者的青睐，但其往往也成为利润操纵的工具。如何对融资租赁业进行有效的监督和管理是各国政府和租赁界历来十分关注的问题。由于我国的融资租赁业起步晚，国家对企业融资租赁的重视不够，管理没有跟上，制度上和控制上出现漏洞，致使融资租赁中的利