财务报表粉饰成因与治理对策

The Causes of Looking Books and Its Countermeasures

财务报表粉饰是企业会计信息失真的重要表现形式,虚假的财务报表信息将会误导会计信息使用者经营决策的判断。因此,笔者通过对财务报表粉饰的成因进行分析,并提出了相应的治理措施。

Looking books is an important form of the forgery of enterprise accounting information. The false books information will lead the accounting information user to wrong judgement. Hence, the author analyses the cause of looking books, then puts forward it＇s countermeasures.