上市公司财务报表粉饰行为及其治理分析研究 财务会计学专业VIP专享

上市公司财务报表粉饰行为及其治理分析摘 要财务报告的真实性和公允性无论是对企业本身还是企业利益相关者来说都是至关重要的，然而一些上市公司为了达到某种目的，通过各种手段来粉饰财务报表，这种行为严重影响了财务报表的质量，以致损害了相关者的利益。本文首先分析了上市公司财务报表粉饰行为的动机，然后指出了其粉饰财务报表的主要方式，最后从内部监督和外部监督两个方面提出了预防措施，从而避免这种行为的发生。关键词：上市公司；财务报表粉饰；动机分析；预防措施Listed Corporation Financial Statements Whitewash Behavior And Its Governance AnalysisABSTRACTThe authenticity and fairness of financial statements is crucial to both the enterprise itself and the stakeholders. However, in order to reach certain goals, some listed companies try to whitewash their financial statements in a variety of ways, which severely influences its quality and harms the interest of related people. At the beginning of this paper, the motives with which listed companies whitewash financial statements are analyzed, and then the main approaches they adopt are stated, finally preventive measures in the aspect of both internal supervision and external supervision are suggested, so that whitewashing financial statements can be avoided. Key words：listed companies, whitewashing financial statement, motive analysis, preventive measures1上市公司财务报表粉饰行为及其治理分析近年来，国内外曝光的会计报表粉饰事件可谓是层出不穷，愈演愈烈，会计舞弊也因此受到了世人前所未有的关注。会计舞弊既不能真实反映企业的财务状况，又侵犯了利益相关者的权益，而且扰乱了资本市场秩序。随着各国经济发展的多元化和国际化、商业竞争的日趋激烈化、财务结构的日益复杂化，公司的舞弊行为越来越难以发现。从国际上来看，18 世纪南海公司财务报表掩饰使英国经济陷入停滞；20 世纪二三十年代掀起了一股粉饰公司财务报表的风暴，结果导致纽约股市瓦解； 21 世纪初，世通、安然、施乐等国际知名企业也相继被披露出公司报表粉饰行为。从国内来看，银广夏、琼民源、郑...