Accounting information distortion is caused by many reasons, manipulation of profit is its main purpose.
会计信息失真是多方面原因造成的，操纵利润是其主要目的。
Profit packing, which is also called profit manipulation, is a frequent concept in the accounting and the securities industry.
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。
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.
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。
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