中文摘要会计报表是企业投资者、债权人等会计报表的使用者进行经济活动的重要依据。会计报表的真实性是会计报表内部、外部使用者最基本的要求。但是，如今会计报表粉饰现状已经到了令人震惊的地步，它严重影响了市场经济的正常运行，也给其使用者带来了诸多不便。本论文从会计报表粉饰的相关概念出发，对其现状进行分析，具体阐述了企业进行会计报表粉饰行为的动机，指出了会计报表粉饰行为的识别方法，最后，提出了如何防范会计报表粉饰现象。关键词: 会计信息失真，会计报表粉饰，现象，防范对策 AbstractAccounting statements is enterprise investors, creditors accounting statements such as users of the important basis of economic activities. Accounting statements of authenticity is accounting statements internal and external users the most basic requirements. But now, accounting statements whitewash status has reached astonishing degree, which affects the normal operation of a market economy, but also to its users have brought much inconvenience. This paper from accounting statements whitewashed relevant concept of, the situation analysis, elaborated specifically enterprise accounting statements whitewash behavior motive, points out the accounting statements whitewash behavior identification method, finally, this article puts forward the preventing accounting statements whitewash phenomenon.Key Words ： the distortion of accounting information, accounting statements whitewash, phenomenon, countermeasures 引 言会计报表粉饰及其治理应当说是经济活动中面临的重大问题，这种现象扰乱了市场经济正常运行秩序，破坏了投资环境，给社会带来了一系列的问题，我们必须高度重视，对企业会计报表粉饰行为进行深化的探析。1.会计报表粉饰的相关概念及其现状分析 1.1 会计报表粉饰的相关概念会计报表粉饰行为作为一种复杂的经济现象和一种重要的的会计行为，对其相关概念进行理论上的分析，有助于我们正确理解会计报表粉饰现象，从而更好地探析导致会计报表粉饰的现状及其一系列的相关问题。（1）会计信息真实性的内涵① 。会计信息是指经过...
