企业财务报表粉饰问题的对策研究

Countermeasures to the Enterprise Financial Statement with Whitewash

近年来,企业管理层出于各种目的,利用种种手段对财务报表进行粉饰,掩盖企业真实的财务状况、经营成果及现金流量,不仅给国家造成了巨大损失,而且信息使用者也难以根据报表作出正确选择,造成了市场信用的巨大混乱。本文分析了企业粉饰财务报表的动因、常用手段和识别方法,并提出了相应的防范对策。

In recent years, enterprise management authorities for a variety of purposes, using various means to whitewash financial statements and cover up the true financial situation of enterprises, results of operations and cash flow, not only caused great losses to the state, and information to users according to statements to make the right choice, to the credit market caused great confusion~ In this paper, in - depth analysis of the financial state- ments of the enterprise whitewash and a common means of causes and solutions to whitewash the financial statements countermeasures.