试析我国上市公司粉饰报表的现象

An Analysis of the Phenomenon of the Exaggerative Financial Statements of the Listed Companies of China

如何分析那些经过企业“乔装打扮”的报表 ,了解企业真正的经营状况和获利能力 ,是关系到每个投资者自身利益的问题。文章对企业粉饰报表的主要表现、原因进行了分析 ,并提出了若干对策。

It is of critical importance for the investors to be able to know the characteristics of the disguised financial statements and to know the real operating and financial status of the listed companies. This article makes analysis of the features of the disguised statements.