中文摘要：

由于收入项目通常是会计收益构成中的最大数字，研究A股上市公司如何影响会计收入项目以及利润的问题尤其重要。选择A股微利和微亏公司为研究对象，分别运用计量模型计算“异常操纵应收账款”和“异常经营现金流”以度量“激进的收入确认”和“真实的销售操控”。检验结果显示，微利公司选择了“真实的销售操控”行为，微利公司比非微利公司有相对更少的经营现金流，但微利公司在2002到2006年并未采用“激进的收入确认”以影响会计报表收入项目；进一步检验显示微亏公司也选择了“真实的销售操控”行为，微亏公司与微利公司的“异常操纵应收账款”和“异常经营现金流”均无统计差异。

英文摘要：

Generally, the income items are the major part of accounting income structure, it is especially important to study how A-share listed companies affect the accounting income items and profit problems. A-share firms running at meager profit and mild loss have been both chosen as our research objects, using econometric model to calculate ＂abnormal discretionary receivables＂ and ＂abnormal operation cash flow＂ individually in order to measure ＂premature revenue recognition＂ or ＂real sales manipulation＂. The result showed that meager profit firms had chose ＂real sales manipulation＂, whose operating cash flow were far less than non-meager profit ones. However, the meager profit firms had not adopted the ＂premature discretionary revenue＂ to affect the income items in accounting statements. Further results showed that mild loss firms also chose ＂real sales manipulation＂, and there were no statistic differences of ＂abnormal discretionary receivables＂ and ＂abnormal operating cash flow＂ between the meager profit and mild loss firms.