上市公司财务报表粉饰问题常用手段和控制策略.docVIP

PAGE PAGE 20 上市公司财务报表粉饰问题常用手段和控制策略 摘要：近些年来，我国的经济增长速度较快，证券市场的发展较快，上市公司的数量也有着较快的增长。但凡事有利必有弊，上市公司数量较快的增长，虽然对我国的经济增长有一定的帮助，但也造成了不少副作用。上市公司须对外公布财务报表信息，这本来应该有利于投资者更好地了解该上市公司，但如果该上市公司出于特定的目的，对其财务报表进行粉饰的话，则该上市公司的财务报表对外公布信息与实际信息产生了一定的差异。这一差异可能会对投资者所做的投资行为产生一定的影响，而这是由于信息不对称的原因造成的。因此，上市公司财务报表粉饰问题看似仅仅只是上市公司内部自身的问题，实则影响到了该公司的投资者和相关利益者，且其影响范围是巨大的。本文将主要围绕上市公司财务报表粉饰的常用手段和控制策略这两大方面，在分析上市公司财务报表粉饰手段的基础上，进一步指出控制该手段的策略。 关键词：财务报表粉饰上市公司控制策略 The?falsified financial statements of listed companies common?means and control strategies Abstract: In recent years, Chinas rapid economy grows quickly, and the development of the securities market is also fast, the number of listed company also has a fast growth. But everything has the advantages and disadvantages, although the number of listed company’s rapid growth has some help to the economic growth of our country, it also caused a lot of side effects. Listed companies must publish financial information in the financial statements, which should have had a good understanding of the listed company for investors, but if the listed companies whitewash the financial statemnts for a specific purpose, there may be a certain difference between the listed companies’ financial statements for external information and the actual information. The difference may have a certain influence on investors investment behavior, and this is caused by the asymmetry of information. Therefore, the falsified financial statements of listed companies seems to be just the listed companys’ own problems, but it has the influence of the companys investors and stakeholders in fact, and the scope of impact is enormous. This passage will mainly focus on two major aspects——the?falsified financial statements of listed companies common?means and control strategies, on the basis of analyzing the common means of the falsified financial statements by the.listed companies, pointing out the means of controlling strategies further. Keywords: The falsified financial statements Listed com