会计财务管理专业 财务报表粉饰行为及其防范

财务报表粉饰行为及其防范--以绿大地公司为例摘 要财务报表是企业对外提供的反映企业某一特定日期的财务状况和某一会计期间的经营成果、现金流量等会计信息的文件。但近些年，粉饰报表的案件屡次被曝光，导致会计信息失去真实性，投资者失去信心。从这些舞弊案件中，我们意识到粉饰行为既损害投资者的利益，又不利于企业的长期性发展，还危害注册会计师行业的健康成长。面对种种的危害，我们必须时刻关注财务报表粉饰的行为，做好监督者的身份。所以，本论文先简单的阐述财务报表粉饰的含义，再从粉饰的动机入手，找出上市公司财务报表粉饰的常用手段，会针对绿大地财务报表舞弊的案例进行再深入一步的探究，揭开舞弊背后的真相。并指出该案例舞弊后所承担的法律后果，希望企业能引以为戒。最后，对预防财务报表粉饰的现象提出几点对策，期望我国上市公司可以切实执行，让广大群众对财务报表重新树立起信心。关键词：财务报表；粉饰动因；粉饰手段；防范策略IFinancial statement whitewashing and its prevention - take greenfield as an exampleAbstractFinancial statements are documents provided by an enterprise that reflect the company's financial status on a specific date and the operating results and cash flow of a certain accounting period. However, in recent years, cases of whitewashing reports have been repeatedly exposed, resulting in the loss of authenticity of accounting information and investors losing confidence. From these fraud cases, we realized that whitewashing not only harms the interests of investors, but also is not conducive to the long-term development of the enterprise, but also endangers the healthy growth of the CPA industry. In the face of various hazards, we must always pay attention to the act of whitewashing the financial statements and be a good supervisor. Therefore, this paper first briefly explains the meaning of financial statement whitewashing, and then starts from the motive of whitewashing to find out the common methods for companies to adopt financ...