摘要
本文结合对国内上市公司会计报表粉饰的研究,从会计报表粉饰的常见手段、识别会计报表粉饰的途径和方法进行了探讨,并据此提出自己对该问题的看法。
The paper,based on the study of the glossing of accounting statement of domestic listed companies,discusses the common means of the glossing of accounting statement and puts forward some new opinions on how to discern the problem.
出处
《河北建筑科技学院学报（社会科学版）》
2003年第3期87-88,共2页
Journal of Hebei Institute of Architectural Science & Technology(Social Science Edition)
关键词
会计报表
粉饰
accounting statement
gloss
