财务报表粉饰行为及其防范

Financial statement cosmetic behavior and its prevention

企业从事的是商业活动,其存在的基本目的是获得经营收益。为了企业经营利润的增加,公司规模的扩大,不少企业会利用财务报表修改企业经营信息,进行相关赋税或其他环节责任的逃避,从而获得不正当的经营效益。财务报表是企业在进行非法收入活动中的重要环节,通过财务报表粉饰进行相关不合法行为是较为常见的,针对此种情况,需要从企业财务报表入手,针对其粉饰行为做相关研究并加以提出防范措施,以减少企业财务报表粉饰行为的产生。

Enterprise engaged in commercial activities,the basic purpose of its existence is to obtain operating income.In order to increase the profits of the business,to expand the size of the company,many companies will use financial statements to modify the business of information,or other aspects of tax evasion related responsibilities,so as to obtain improper business benefits.The financial statements of enterprises engaged in illicit income-generating activities in an important part of the financial statements by whitewashing related illegal behavior is more common,in such cases,we need to start from corporate financial statements,do research for their behavior and to make whitewash preventive measures to reduce the generation of corporate financial statements Falsified.