浅析财务报表的粉饰行为及防治措施.docVIP

浅析财务报表的粉饰及其防范措施 姓 名： 专 业 ： 2014年3月16日[摘要] 企业财务报表粉饰长久以来一直是一个影响极其恶劣的国际性难题。现如今, 我国正处于经济快速发展的时期，由于市场的不发达和制度的不健全，财务报表粉饰现象日趋严重。会计信息失真、财务报表粉饰、人为操纵利润的案例比比皆是。如何防范财务报表粉饰，提高财务信息质量，是一项极其复杂艰巨的系统工程，而分析有关公司粉饰财务报表的动机和手段，并提出相应的防范措施，是完成这一系统工程的中心环节。本文从财务报表粉饰的现状出发，论述了财务报表粉饰的动因及危害，分析企业粉饰财务报表的常见手段，并在此基础上探寻财务报表粉饰的防治措施。 关键词：财务报表；粉饰；防范 [ Abstract ] It has been a long nag disgusting international problems about the whitewash of the financial statements. Now, China is in a period of rapid economic development and the market is developed .On the other hand, the bazaar and the system is not perfect, so the financial statements whitewash phenomenon is serious with each passing day. It can be found everywhere that the distortion of accounting information, the whitewash of the financial statements and the profit manipulation. To gloss over the financial statements is very harmful. How to guard against the whitewash of the financial statements and improve the quality of financial information is an extremely complex and difficult systems engineering. And it is the completion of this systems engineering center link to related to the analysis of company financial statements of the motives and means, and put forward some corresponding preventive measures. In this paper, this article derived from the present situation of the whitewash of the financial statements and discuses the motivation of the financial statements and cosmetic damage. It also analyze the common means of glossing over the financial statements. And on this basis to explore the control measures of the financial statements. Key words: Financial statements; Whitewash; Prevention; 目 录 引言 1 1﹑财务报表粉饰概述 1 1.1 财务报表粉饰的含义 1 1.2财务报表粉饰的动因 2 1.3财务报表粉饰的现状 2 1.4 财务报表粉饰的危害 2 2﹑粉饰财务报表的手段 3 2.1虚构交易事实 3 2.2利用资产重组粉饰财务报表 3 2.3利用固定资产项目粉饰财务报表 3 2.4利用往来项目粉饰财务报表 4 2.5利用长短期借款粉饰财务报表 4 2.6利用成本项目粉饰财务报表 4 3﹑对如何防范财务报表粉饰行为的几点意见 4 3.1针对企业管理层的