财务报表粉饰行为及其防范

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1、财务报表粉饰行为及其防范财务报表粉饰行为及其防范摘要财务报表粉饰行为是一个国际性、历史性问题，如何防范财务报表粉饰行为一直是整个会计学界研究的重点课题，也是各国政府着力解决的重大问题。本文通过分析财务报表粉饰行为产生的动因及危害,集中分析了财务报表粉饰行为的手段,重点讨论了防范财务报表粉饰行为的方法。其结论可为提高财务报表的可靠性、公允性及决策有用性提供参考意见。全文主要分为三个部分。第一部分是简述财务报表粉饰行为产生的危害及动机；第二部分分析财务报表粉饰行为的手段；第三部分找出防范财务报表粉饰行为的方法；最后对可以进行全面总结。关键词：财务报表；粉饰行为

2、；防范thispreciousresourceAdvantagetookfulladvantage,mobilizingforcesforthedevelopmentsuggestionsinPingliang.Fouristoincreasefundingininfrastructure-buildingontoanewstage."SARS"impactofPingliang,PingliangMansionHotelandcalmly,insistononehandandpreventing"SARS",onehandandnormaloperati

3、on.Underthecareandsupportofthemunicipalgovernment,hotelinPingliangactivelyfinancing,comprehensivehardwarefacilitieshavebeenupgraded11财务报表粉饰行为及其防范thispreciousresourceAdvantagetookfulladvantage,mobilizingforcesforthedevelopmentsuggestionsinPingliang.Fouristoincreasefundingininfrastr

4、ucture-buildingontoanewstage."SARS"impactofPingliang,PingliangMansionHotelandcalmly,insistononehandandpreventing"SARS",onehandandnormaloperation.Underthecareandsupportofthemunicipalgovernment,hotelinPingliangactivelyfinancing,comprehensivehardwarefacilitieshavebeenupgraded11财务报表粉饰

5、行为及其防范thispreciousresourceAdvantagetookfulladvantage,mobilizingforcesforthedevelopmentsuggestionsinPingliang.Fouristoincreasefundingininfrastructure-buildingontoanewstage."SARS"impactofPingliang,PingliangMansionHotelandcalmly,insistononehandandpreventing"SARS",onehandandnormaloper

6、ation.Underthecareandsupportofthemunicipalgovernment,hotelinPingliangactivelyfinancing,comprehensivehardwarefacilitieshavebeenupgraded11财务报表粉饰行为及其防范thispreciousresourceAdvantagetookfulladvantage,mobilizingforcesforthedevelopmentsuggestionsinPingliang.Fouristoincreasefundingininfra

7、structure-buildingontoanewstage."SARS"impactofPingliang,PingliangMansionHotelandcalmly,insistononehandandpreventing"SARS",onehandandnormaloperation.Underthecareandsupportofthemunicipalgovernment,hotelinPingliangactivelyfinancing,comprehensivehardwarefacilitieshavebeenupgraded11财务报

8、表粉饰行为及其防范AbstractBasedontheanalys