试论利润表造假及其防范措施

Income Statement Counterfeiting and Preventive Measures

会计信息失真一直是困扰政府监管层和广大投资者、债权人等企业相关利益者的一大痼疾,目前会计造假的手段也越来越逼真,其中利润表成为企业财务报告造假的"重灾区"。对利润表造假的现状、危害、形式、原因及如何防范利润表造假等方面进行了深入分析。

The accounting information distortion has been the major chronic disease of puzzling the supervision level in government and the vast majority of investors, creditors and other corporate stakeholders. At present, the ways of accounting falsifying has become increasingly reality, the income statement is the heavy disasterarea of the business finance report. This article analyzes the status quo, harm, form, causation of the accounting falsifying and how to guard against the accounting falsifying.