企业会计报表粉饰问题研究 —— 以 M 企业为例 摘 要企业会计报告粉饰是一个波及时间久，影响面比较大的国际性的问题。报表操纵行为对我国深化经济改革影响是巨大的，对我国的新兴的资本市场影响也是巨大的，他直接危害着投资人的直接利益，极大地挫伤了参与者对财务上的信心，对我国证券市场对资源的优化配置及社会经济的发展带来了巨大的影响。现在，学术界需要紧急解决的问题是拿出相关的防范财务报表的操纵行为的解决方案，让会计报表粉饰行为不再发生。因此本文对该问题进行探究，且以 M 企业为例，分析其会计报表粉饰情况，针对这些情况提出相应的解决策略。关键词：会计报表；会计报表粉饰；企业财务1AbstractCorporate accounting report whitewashing is an international issue that has a long history and a relatively large impact. The influence of report manipulation on China's deepening economic reform is huge, and its impact on China's emerging capital market is huge. He directly harms the direct interests of investors and greatly damps participants' financial confidence in China's securities. The market has had a huge impact on the optimal allocation of resources and the development of social economy. Now, the problem that the academic community needs to solve urgently is to come up with a solution to prevent the manipulation of financial statements, so that the accounting statement does not happen again. Therefore, this paper explores the problem, and takes M company as an example to analyze the accounting of its accounting statements, and propose corresponding solutions for these situations.Key Words：Accounting statements; accounting statements; corporate finance2目 录摘 要.........................................................................................................................................2Abstract.......................................................................................................................................3二...
