上市公司会计报表的主要粉饰手法及其识别

Methods of Glossing over Financial Statement of listed Companies and Judgment

近年来,上市公司通过粉饰会计报表来达到配股条件或防止摘牌的现象时有发生,本文揭示了上市公司常用的会计报表粉饰手法,如关联交易法、虚拟资产法、不当收入和费用确认法、溢列存货法等,并分别提出了相应的识别方法。

Recently, many listed companies gloss over financial statement to reach allotment conditions or to prevent from being excluded. This article discloses many methods of glossing over financial statements like related transactions, fictitious assets, irregular income and recognition of expenses, and listing excessive inventory, and provides corresponding judging methods.