上市公司粉饰财务报表的动机手段及防范措施.doc

上市公司粉饰财务报表的动机、手段及防范措施 摘 要 上市公司由于各种原因会对财务报表进行粉饰。目前，我国会计信息失真、人为操纵利润、财务报表粉饰的案例非常多。上市公司对财务报表的粉饰给投资者和证券市场带来了很大危害。各国政府和学界都将粉饰财务报表行为作为研究的重点。本文研究了上市公司对财务报表进行粉饰的动机和原因及目前惯用的粉饰会计报表的方法和手段。此外，为了治理和防止企业粉饰会计报表的不良现象，本文提出了防范企业粉饰会计报表的各种措施。 关键词：粉饰财务报表；动机；手段；防范措施；上市公司 The Motivation of Whitewash of Financial Statements of Listed Companies and Its Preventive Measures and Means Abstract：On the financial statements of the listed company for various reasons, at present, accounting information distortion in our country, the financial statements whitewash, profit manipulation case can be found everywhere. The whitewash of financial statement of listed companies brings great harm to the stock market and investors. Governments and academic circles will take whitewash of financial statements as a research focus. This paper analyses the motivation, the reason and commonly used methods and means of whitewash of financial statements of listed companies. In addition, in order to governance and put an end to whitewashing accounting statements of the company, this paper puts forward the measures to prevent the phenomenon of enterprises whitewashing accounting statement. Key word: Whitewash of Financial Statements; Motivation; Measures; Precautionary Measures; Listed Company 目录 TOC \o 1-3 \h \u HYPERLINK \l _Toc388372770 第1章 前 言 PAGEREF _Toc388372770 \h 1 HYPERLINK \l _Toc388372771 第2章 财务报表和财务报表的粉饰概述 PAGEREF _Toc388372771 \h 2 HYPERLINK \l _Toc388372772 2.1财务报表的概念和作用 PAGEREF _Toc388372772 \h 2 HYPERLINK \l _Toc388372773 2.1.1财务报表的概念 PAGEREF _Toc388372773 \h 2 HYPERLINK \l _Toc388372774 2.1.2财务报表的作用 PAGEREF _Toc388372774 \h 2 HYPERLINK \l _Toc388372775 2.2财务报表的粉饰 PAGEREF _Toc388372775 \h 2 HYPERLINK \l _Toc388372776 2.2.1财务报表粉饰的含义 PAGEREF _Toc388372776 \h 2 HYPERLINK \l _Toc388372777 2.2.2财务报表粉饰的危害 PAGEREF _Toc388372777 \h 3 HYPERLINK \l _Toc388372778 第3章 会计报表粉饰的根本原因与具体原因 PAGEREF _Toc388372778 \h 4 HYPERLINK \l _Toc388372779 3.1会计报表粉饰的根本原因 PAGEREF _Toc388372779 \h 4 HYPERLIN