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1AbstractCorporateaccountingreportwhitewashingisaninternationalissuethathasalonghistoryandarelativelylargeimpact.TheinfluenceofreportmanipulationonChina'sdeepeningeconomicreformishuge,anditsimpactonChina'semergingcapitalmarketishuge.Hedirectlyharmsthedirectinterestsofinvestorsandgreatlydampsparticipants'financialconfidenceinChina'ssecurities.Themarkethashadahugeimpactontheoptimalallocationofresourcesandthedevelopmentofsocialeconomy.Now,theproblemthattheacademiccommunityneedstosolveurgentlyistocomeupwithasolutiontopreventthemanipulationoffinancialstatements,sothattheaccountingstatementdoesnothappenagain.Therefore,thispaperexplorestheproblem,andtakesMcompanyasanexampletoanalyzetheaccountingofitsaccountingstatements,andproposecorrespondingsolutionsforthesesituations.KeyWords：Accountingstatements;accountingstatements;corporatefinance2目录摘要.........................................................................................................................................2Abstract.......................................................................................................................................3二、概念界定及相关理论.........................................................................................................8（一）会计报表..................................................................................................................8（二）会计报表粉饰..........................................................................................................8三、会计报表粉饰的情况及动机.............................................................................................9（一）会计报表粉饰的情况..............................................................................................9（二）会计报表粉饰的动机..............................................................................................91.为业绩考核而粉饰会计报表....................................................................................92.为了逃税而进行会计报表粉饰................................................................................93.为获取信贷资金和商业信用而粉饰会计报表......................................................104.为明确或推卸责任而粉饰会计报表......................................................................10（三）会计报表粉饰的手段............................................................................................101.利用不当的收入、费用确认进行会计报表粉饰..................................................102.利用关联交易进行会计报表粉饰..........................................................................113.利用虚增业务收入进行会计报表粉饰..................................................................114.利用利息资本化调节利润.............................................................................
