公司财务报表粉饰手段及防范措施.docVIP

. .. 公司财务报告粉饰手段及防范措施 ——以银广夏公司为例 摘 要 财务报表粉饰的行为一直是我国很多上市公司高管为实现某种自身利益而常用的手段。它是一个历史性的问题。对财务报表粉饰行为的防范措施也是我们整个会计界研究的重点课题。 本文准备通过以下方面对公司财务报表粉饰手段及防范措施进行研究。第一，搜集相关资料并整理，以对我国上市公司财务报表粉饰相关手段和预防有一定的了解；第二，从国内外相关文献中了解前人对这一研究课题作出的理论贡献；第三，查阅新闻搜集当年银广夏事件的经过；最后，综合运用所学知识对该事件所运用到的财务报表粉饰手段进行分析。另外，就该事件再引出其他上市公司的一些财务报表粉饰手段。并针对财务报表粉饰手段提出防范措施。 希望通过本次研究对我国上市公司所用到的财务报告粉饰手段有比较客观、清晰的认识，并在此基础上提出一些针对这些手段的防范措施，促使上市公司的财务信息具有更强的真实性和合理性，推动我国证券市场向更加有效的方向发展。 关键字： 财务报表; 粉饰; 防范 Abstract The behavior of financial statement has been a lot of listing Corporation executives in our country to achieve a certain kind of interests and common means. It is a historical question. The preventive measures of financial statements to the protection of the behavior of the accounting profession is also the focus of our research. This paper is prepared through the following research on the financial statements of the company means and preventive measures. First, gather relevant information and finishing, to of our country listed company financial statements whitewash means and prevention have certain understanding; second, from the related literature at home and abroad to understand the theoretical contribution made by the predecessors on this research; the third, access to news gathering when the Yinguangxia event after; finally, the integrated use of the knowledge of the events used to financial statements whitewash means were analyzed. In addition, some financial statements whitewash on the incident and then leads to other listing Corporation. According to the financial statements whitewash preventive measures. Hope that through the study on Chinas listed companies use financial statements whitewash means a more objective and clear understanding, and then puts forward some preventive measures for these means, make the financial information of listed companies is more authenticity and rationality, and promote Chinas securities market to a more effective direction. Keywords：Financial statements ；Whitewash；To guard