上市公司财务报表粉饰的手段与识别

Falsified Financial Statements of Listed Companies: the Artifices and Ways to Distinguish Them

上市公司财务报表粉饰是一个很专业、很复杂的国际性问题,其手段随着环境的变化不断地推陈出新。文章对常见的上市公司财务报表粉饰的手段进行了系统地揭示,并在此基础上探讨了几种较为实用的识别公司财务报表信息失真的方法。

This paper systematically exposes the artifices commonly employed in the falsified financial statements of listed companies, and introduces some practical ways to distinguish them.