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。
2
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。
3
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.