会计报表粉饰及其识别方法.pptVIP

* Seminar for GTJA--Window Dressing of Financial Statements 会计报表粉饰及其识别方法 主讲人：厦门大学管理学院会计系 黄世忠教授 Ph.D MBA CPA CPV CTA 电话： 传真： 电邮： 第一页，共四十页。 Seminar for GTJA--Window Dressing of Financial Statements Two Types of Risk Overlooked in China’s Securities Market Corporate Governance Risk Accountability is weak Shareholders are not actively Directors are not independent Accounting Risk Standards are not conservative Untrue financial information is a commmonplace 第二页，共四十页。 Seminar for GTJA--Window Dressing of Financial Statements 一、会计信息失真的严重性 —— 信息使用者