虚假财务报告及其治理的思考

Reflection on the Fraudulent Financial Report & its Management

虚假财务报告提供的会计信息未能真实反映客观的经济活动,给决策者的相关决策带来不利影响。近几年虚假财务报告中的会计信息失真十分严重,严重干扰了我国市场经济秩序。通过分析虚假会计报告的成因,提出了治理会计报告中虚假会计信息的对策。虽然治理虚假财务报告是一项极其复杂艰巨的系统工程,但我们还要努力使虚假财务报告逐步减少直至消失,使财务报告成为我们评价企业的准确依据。

Mendacious financial repots can not reflect the economic activities objectively,which have brought negative effect on the decisionmaker in the business. Distortion of the accounting information in the mendacious financial report is very serious in recent years, which has brought serious disturbance to the market economy＇s order of our country. The ctmse of the mendacious financial report is analyzed in this paper. Some treatment for the mendacious financial report is brought up.Although the regulation of mendacious financial report is a tremendous task, we should not stop our effort to reduce the number of the mendacious financial report until it is disappeared. Only the financial report that without mendacity is credible for the evalvation of the business.