会计报表操纵手法初探

Preliminary Study of the Means of Manipulating Accounting Statements

会计报表的各种操纵行为尤其是上市公司会计报表操纵对投资者和社会经济带来极大危害,我们在了解会计报表操纵手法及危害的同时更要注重防范方法及解决对策。

Various behavour of manipulating accounting statements, particularly the listed company＇s manipulating accounting statements brings great harm to the investors and social economy. We must pay more attentions to the method for guarding against and the countermeasures for solving while understanding the means of manipulating accounting statements and their harm.