财务报表的粉饰及其防范.docVIP

财务报表的粉饰及其防范 姓 名： *** 导 师： *** 2011年10月6日 [摘要]企业财务报表粉饰是影响恶劣的国际性难题。各国政府、界, 我国正处于经济快速发展的时期，由于市场的不发达和制度的不健全，财务报表粉饰现象日趋严重。会计信息失真、财务报表粉饰、人为操纵利润的案例比比皆是。会计报表粉饰极具危害性,它不仅误导投资者和债权人,使他们根据失实的财务信息出错误的判断和决策,而且导致政府监管部门不能及时发现、防范和化解企业集团和机构的财务风险。防范财务报表粉饰，提高财务信息质量，是一项极其复杂艰巨的系统工程，而分析公司粉饰财务报表的动机和手段，并提出相应的防范措施，是完成这一系统工程的中心环节。：财务报表；粉饰；防范[ Abstract ]It has been a long nag disgusting international problems about the whitewash of the financial statements. How to prevent the whitewash of the financial statements become an important issue of the governments and accounting academics. Now, China is in a period of rapid economic development and the market is developed .On the other hand, the bazaar and the system is not perfect, so the financial statements whitewash phenomenon is serious with each passing day. It can be found everywhere that the distortion of accounting information, the whitewash of the financial statements and the profit manipulation. To gloss over the financial statements is very harmful. It do not only mislead the investors and creditors to make them do the wrong judgment and decision making, but also lead to government regulators can not dig out the financial risk in time and then to prevent and dissolve the financial risks of enterprise groups and financial institutions. How to guard against the whitewash of the financial statements and improve the quality of financial information is an extremely complex and difficult systems engineering. And it is the completion of this systems engineering center link to related to the analysis of company financial statements of the motives and means, and put forward some corresponding preventive measures. In this paper, this article derived from the present situation of the whitewash of the financial statements and discuses the motivation of the financial statements and cosmetic damage. It also analyze the common means of glossing over the financial statements. And on this basis to explore the control measures of the financial