企业财务报表粉饰问题及其防范措施.docVIP

 本科生毕业论文（设计） 企业业财务报表粉饰问题及其防范对策 Corporate Financial Statements Whitewash Problems and Countermeasures 学生姓名 班级 学号 学 院 商学院 专 业 会计学 指导教师 职称 目 录 引言 3 第1章 财务报表粉饰概述 4 1.1财务报表粉饰原因 4 1.2财务报表粉饰动机 5 1.3财务报表粉饰类型 7 第2章 财务报表粉饰手段 9 2.1通过会计政策粉饰财务报表. 9 2.2通过调节利润粉饰财务报表 9 第3章 财务报表粉饰的识别方法及防范措施 11 3.1财务报表粉饰的识别方法 11 3.2财务报表粉饰的防范对策 14 结论 16 致谢 17 参 考 文 献 18 摘 要 企业财务报表粉饰是一个国际性问题且历史悠久。近几年来，我国许多上市公司对财务报表进行粉饰现象越来越严重，企业经营管理层出于各种各样的目的,利用一系列手段对财务报表进行粉饰,掩盖企业真实的财务状况、经营成果及现金流量,导致投资者和债权人作出错误的判断和决策，造成巨大的经济损失，也给整个市场经济埋下祸根。随着我国新会计准则的出台，许多企业的财务报表的粉饰行为又出现了一些新的花样，这不仅大大地损害了投资者、债权人的利益，也破坏了我国甚至全球的市场经济秩序，造成的后果难以估量。本篇论文将从财务报表粉饰产生的原因入手，然后分析财务报表粉饰的动机、类型和常见手段，最后总结出财务报表粉饰问题的识别方法并提出相应的防范对策，希望对解决这一难题有所帮助。 关键词：财务报表粉饰 粉饰行为 诚信教育 Abstract Financial report gloss of enterprise is a international issue which has a long history. In recent year, the window dressing of Chinese listed companies has become more and more serious. Enterprise management authorities for a variety of purposes, using various means to whitewash the financial statement and cover up the true financial situation of enterprises, results of operations and cash flow, misleading investors and creditors to make a wrong judgment and decision making, cause huge economic losses. With the issuing of Accounting Principles, accounting statements of whitewash behavior of listed company appeared some new signs, which not only hurts the investor’s interests but also destroys the order of the market economy in our country and even the global market. This paper attempts to find the way how to restrain the gloss by analyzing its motive, category, measure, revealing its distinguishing methods, putting forward the corresponding countermeasures, giving presents its own opinions how to res