财务报表的粉饰及其防范姓名：***导师：***2011年10月6日[摘要]企业财务报表粉饰长久以来一直是一个影响极其恶劣的国际性难题。如何防止财务报表的粉饰一直是各国政府、会计学界研究的重要课题。如今,我国正处于经济快速发展的时期，由于市场的不发达和制度的不健全，财务报表粉饰现象日趋严重。会计信息失真、财务报表粉饰、人为操纵利润的案例比比皆是。会计报表粉饰极具危害性,它不仅误导投资者和债权人,使他们根据失实的财务信息做出错误的判断和决策,而且导致政府监管部门不能及时发现、防范和化解企业集团和金融机构的财务风险。如何防范财务报表粉饰，提高财务信息质量，是一项极其复杂艰巨的系统工程，而分析有关公司粉饰财务报表的动机和手段，并提出相应的防范措施，是完成这一系统工程的中心环节。本文从财务报表粉饰的现状出发，论述了财务报表粉饰的动因及危害，分析企业粉饰财务报表的常见手段，并在此基础上探寻财务报表粉饰的防治措施。关键词：财务报表；粉饰；防范[Abstract]Ithasbeenalongnagdisgustinginternationalproblemsaboutthewhitewashofthefinancialstatements.Howtopreventthewhitewashofthefinancialstatementsbecomeanimportantissueofthegovernmentsandaccountingacademics.Now,Chinaisinaperiodofrapideconomicdevelopmentandthemarketisdeveloped.Ontheotherhand,thebazaarandthesystemisnotperfect,sothefinancialstatementswhitewashphenomenonisseriouswitheachpassingday.Itcanbefoundeverywherethatthedistortionofaccountinginformation,thewhitewashofthefinancialstatementsandtheprofitmanipulation.Toglossoverthefinancialstatementsisveryharmful.Itdonotonlymisleadtheinvestorsandcreditorstomakethemdothewrongjudgmentanddecisionmaking,butalsoleadtogovernmentregulatorscannotdigoutthefinancialriskintimeandthentopreventanddissolvethefinancialrisksofenterprisegroupsandfinancialinstitutions.Howtoguardagainstthewhitewashofthefinancialstatementsandimprovethequalityoffinancialinformationisanextremelycomplexanddifficultsystemsengineering.Anditisthecompletionofthissystemsengineeringcenterlinktorelatedtotheanalysisofcompanyfinancialstatementsofthemotivesandmeans,andputforwardsomecorrespondingpreventivemeasures.Inthispaper,thisarticlederivedfromthepresentsituationofthewhitewashofthefinancialstatementsanddiscusesthemotivationofthefinancialstatementsandcosmeticdamage.Italsoanalyzethecommonmeansofglossingoverthefinancialstatements.Andonthisbasistoexplorethecontrolmeasuresofthefinancialstatements.Keywords:Financialstatements;Whitewash;Prevention;目录绪论·········································································································11财务报表粉饰的含义··················································································22财务报表粉饰的危害··················································································23财务报表粉饰的动因··················································································33.1财务报表粉饰的内部动因····································································33.2财务报表粉饰的外部动因·········································...
