浅析财务报表粉饰行为及其防范

Analysis of financial statements whitewash behavior and its prevention

财务报表粉饰行为在会计中是一个很重要问题,而且在会计领域讨论度很高。基于此本文对财务报表粉饰行为表现进行分析,并指出造成这一行为原因,从可行性角度提出具体的防范措施,以此来避免这一现象的发生。

The financial statements whitewash behavior is an important issue in accounting, and it has a high degree of discussion in the accounting field. Based on this, this paper analyzes the performance of financial statements whitewash behavior, and points out the causes of this behavior, and puts forward specific preventive measures from the feasibility angle, in order to avoid the occurrence of this phenomenon.