上市公司会计报表粉饰问题与对策探讨.docVIP

上市公司会计报表粉饰问题与对策探讨 专业： 班级： 姓名： 目录 言 5 1 会计报表概述 7 1.1 会计报表的含义 7 1.2 会计报表的基本内容 7 1.3 会计报表的分类 8 1.4 合并会计报表粉饰含义 10 2 上市公司会计报表粉饰动因分析 12 2.1 会计报表粉饰的影响及危害 12 2.1.1“便利”方面：公允价值的引入 13 2.1.2“抑制”方面 13 2.2 会计报表粉饰中存在的问题 15 2.2.1 利用会计准则的灵活性 15 2.2.2 滥用会计谨慎性原则 16 2.2.3 利用会计准则不健全这一“软肋” 16 2.3 会计报表粉饰动因 17 3 上市公司报表粉饰的主要手段 20 3.1 粉饰经营业绩 20 3.2 粉饰财务状况 20 3.3 包装现金流量表 21 3.4 利用关联交易粉饰财务报表 21 3.5 编制合并报表时弄虚作假 22 4 会计报表粉饰问题的对策研究 23 4.1 进一步完善会计准则，压缩粉饰空间 23 4.2 开展诚信教育，增强会计人员自身的职业道德建设 23 4.3 建立健全企业内部会计监督制度 24 4.4 打造有效的需求主体，使其更加注重企业的长远发展 24 结 论 26 致 谢 27 参考文献 28 摘 要 关键词： Abstract Accounting?statements are the written documents?change?comprehensive reflection of enterprise?assets,?liabilities and owners equity?and?certain period of the?operating results and?financial?condition.?The accounting statement?is the accounting personnel formed?according to the daily?accounting?data?collection,??the summary of the results,?is the final product of?the accounting.?The accounting statements of enterprises as a kind of not violating accounting standards, accounting policy drill behavior, each accounting entity to whitewash statements only allowed within the scope of accounting choice. That is to say, as long as the accounting policy, accounting rules allow the enterprises have different accounting method, the enterprise will use its accounting statements whitewash. Although the method of accounting statements of various enterprises are not the same, and presents more and more characteristics of concealment. Accounting report?in the evaluation of managers performance?and the role of?the principals supervision?cost?will induce managers?use accounting?report whitewash?gain,?and the accounting?report whitewash behavior?inevitably.?This paper?mainly describes?the type?of accounting statement,analysis?some?common statements whitewash means,?to explore the?accounting problems in Chinas enterprises,?raised the corresponding countermeasures?to solve the?accounting?problems,?in order to?improve?the ability to