上市公司财务报表粉饰行为及其防范

Whitewash Behavior and its Prevention about Financial Statements of Listed Company

上市公司财务报表粉饰行为,会破坏市场经济秩序,损害投资者利益,危害会计行业操守,也会阻碍企业长期发展。本文介绍了财务报表粉饰的常用手段,分析了公司财务报表粉饰的动因,提出了防范上市公司财务报表粉饰的对策:进一步完善相关法律法规;建立内外部监控和审计体系;加强银行和政府监督;加大税务稽查力度,提高会计人员素质。

Whitewash behavior of financial statements of listed company will destroy order of the market economy, damage the interests of investors, harm industry integrity and hinder the long-term development of the enterprise. This paper introduces the common ways of financial statements whitewash, analyzes the reason of company financial statements whitewash and puts forward the measures to prevent the listed company financial statements whitewash:Further improve the relevant laws and regulations;Set up internal and external monitoring and auditing system;Strengthen the banks and the government supervision;Increase the intensity of tax inspection, Improve accounting personnel quality.