东北部分大中型企业粉饰财务报表方法分析

The analysis of methods of decorating enterprise accounting statement in Northeast

我国东北地区部分大中型企业 ,因成立时间较早 ,历史包袱较为沉重 ,经常会出现刻意粉饰报表而达到一些特殊目的。常见的粉饰会计报表类型包括对经营业绩的粉饰和对财务状况的粉饰。为了有效地发现上述问题 ,应从以下几方面着手进行分析 :收入和利润之间的关系 ;财务指标 ;强化对企业会计信息时间序列的应用研究 ;计算调整后的每股净资产 ;

In the real life,many enterprise managers always manipulate the profits and decorate accounting statement for the sake of some certain purposes by all kinds of way.Familiar decorating accounting statement type includes to decorate management accomplishment and decorate financial condition.This dissertation introduces several usual means of decorating accounting statement to increase which accounting statement users cognition and analysis ability of the enterprise information.