浅谈粉饰财务报表的危害及识别方法

On the Jeopardy of Varnishing Financial Statements and Its Discerning Methods

粉饰财务报表对国民经济和社会发展有极大的危害。出现这种行为的根本原因是利益的驱动,如为了提高业绩、增强信用度等。识别的方法有:对资本性支出与权益性支出进行区分,对资产重组、关联方交易、款项往来等进行审查,等等。

Varnishing the financial statements can put in jeopardy the development of economy and society. The paper analyses some reasons for this jeopardy. On the basis of this, the paper puts forward the methods to discern these statements, such as, distinguishing the capital expenditures and revenue expenditures, investigating the recombined assets, related-party transactions, and A/P, A/R. This will be beneficial for the practical work.