财务报表粉饰探析.docVIP

北方民族大学 学士学位论文 论文题目: 财务报表粉饰探析 院(部)名 称: 经济学院 学 生 姓 名: 周雅坤 专 业: 金融学 学 号: 指导教师姓名: 李志坚 论文提交时间: 2016年3月20日 论文答辩时间: 学位授予时间: 北方民族大学教务处制 财务报表粉饰探析 周雅坤 （北方民族大学 商学院 宁夏 银川 750021） 摘　要 在我国经济的快速发展和市场竞争日趋激烈的今天，财务会计信息的质量越来越成为经济活动的焦点。但是我国财务会计行业的现状不容乐观，财务会计信息失真等会计舞弊的行为不断地发生，同时也导致了企业对企业财务报表粉饰的行为，这给消费者、投资人、债权人造成了巨大的损失，也给国民经济带来了很大的损害。研究企业财务报表粉饰的方式与手段，剖析其类别和本质，对于维护广大投资者的利益、维护市场经济秩序、促进企业长期健康发展具有重要的现实意义。本文首先阐述了我国公司财务报表粉饰的常见手段，然后分析了我国公司财务报表粉饰的动机与成因，最后根据财务报表粉饰的成因提出针对性的防范措施。 [关键词]：财务报表粉饰；成因；防范措施 Financial Statements of whitewash Zhou Yakun School of Business,The Second Northwest University for Nationalities,Yinchuan 750021,China ABSTRACT In the rapid development of our economy and an increasingly competitive market today, the quality of financial accounting information increasingly become the focus of economic activity. But the status quo is not optimistic financial accounting profession, financial and accounting information distortion of accounting fraud and other acts continue to occur, but also led to business-to-business financial statements whitewash behavior, which gives consumers, investors, creditors, causing enormous losses , but also to the national economy brought a lot of damage. Study ways and means of corporate financial statements whitewash, and analyzes its category and nature, has important practical significance to safeguard the interests of investors, maintain the market economic order and promote long-term healthy development of enterprises. This paper describes the common means of financial statements whitewash, and then analyze the motives and causes of our financial statements whitewash. Finally, targeted preventive measures based on the causes of the financial statements whitewash. [Key words]：Whitewash financial statements,Causes,Precautions 目 录 TOC \o 1-3 \h \u 前 言 1 一、财务报表