浅析会计报表粉饰的动机与防范

Discussion on Motivation and Protection of Accounting Statement

文章从企业会计报表的涵义入手 ,从现实情况引出了会计报表粉饰的涵义 ,分析了会计报表粉饰的各种动机 。

This article gives the definition of the decoration of accounting statement, analizes the various motivations of the accounting statement according to contents of the accounting statements. Finally the author provides some advice on the protection of the accounting statements.