我国上市公司粉财务报表的动机.docVIP

摘要 近年来，随着全球经济放缓，宏观经济整体持续低迷，我国上市公司财务报表的粉饰行为日趋严峻，使得财务信息的公信力以及“公允”、“公正”、“公开”的原则受到严重的质疑，迫切需要建立适当的甄别机制和防范对策，使其成为编制财务报表的理论基础和政策支持。本文从我国上市公司粉饰财务报表的动机方面出发，对常见的粉饰手段进行了系统地分析，并在此基础上针对性地提出了相应的识别方法和防范措施。 关键词：上市公司；财务报表；粉饰；识别；防范 Abstract In recent years, with the global economic slowdown, macroeconomic overall weakness, our country listed company financial statements whitewash behavior has become increasingly serious, the credibility of financial information and fair, justice, the principle of public severely questioned, an urgent need to establish appropriate screening meth