摘 要财务报表可以反映企业在一段时间内的财务状况、经营成果和现金流动情况，衡量一个企业的基本状况，给使用报表的人提供信息上的支持。所以财务报表的真实性和准确性就变得极其重要。由于我国证券市场起步较晚，前期发展的不成熟导致现在证券市场的不完善，很多上市公司为了眼前的利益对财务报表进行粉饰，使报表信息失真。财务报表粉饰行为的危害显而易见，不仅阻碍了企业的长远发展，还严重扰乱了市场经济秩序。本文先介绍财务报表及财务报表粉饰的概念，再结合社会现状全面阐述上市公司的财务报表粉饰行为，并通过湖南千山制药机械股份有限公司财务报表粉饰案例，联系企业发展和社会背景诠释财务报表粉饰行为发生的内外部原因，说明财务报表粉饰行为对社会对企业及对会计人员审计人员的造成的危害，并根据财务报表粉饰行为发生的原因提出防范该行为的具体措施。财务报表粉饰行为原因及其对策研究关键词：上市公司；财务报表粉饰；防范措施AbsrtactFinancial statements can reflect the financial situation, operating results and cash flow of an enterprise over a period of time, measure the basic situation of an enterprise, and provide information support to the users of the statements. Therefore, the authenticity and accuracy of financial statements become extremely important. Because of the late start of China's securities market and the immaturity of its early development, the present securities market is not perfect. Many listed companies whitewash the financial statements for the immediate benefit, which distorts the information of the statements. The harm of financial statement whitewash is obvious, which not only hinders the long-term development of enterprises, but also seriously disturbs the order of market economy. This paper first introduces the concepts of financial statements and financial statements whitewash, then comprehensively expounds the financial statements whitewash behavior of Listed Companies in combination with the social status quo. Through the case of financ...
