财务报表的粉饰及其防范

财务报表的粉饰及其防范

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2011年10月6日 - I - [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

- II - [ Abstract ]It has been a long nag disgusting international problems about the whitewash of

the financial statements. How to prevent the whitewash of the financial statements become an

important issue of the governments and accounting academics. Now, China is in a period of

rapid economic development and the market is developed .On the other hand, the bazaar and

the system is not perfect, so the financial statements whitewash phenomenon is serious with

each passing day. It can be found everywhere that the distortion of accounting information,

the whitewash of the financial statements and the profit manipulation. To gloss over the

financial statements is very harmful. It do not only mislead the investors and creditors to

make them do the wrong judgment and decision making, but also lead to government

regulators can not dig out the financial risk in time and then to prevent and dissolve the

financial risks of enterprise groups and financial institutions. How to guard against the

whitewash of the financial statements and improve the quality of financial information is an

extremely complex and difficult systems engineering. And it is the completion of this systems

engineering center link to related to the analysis of company financial statements of the

motives and means, and put forward some corresponding preventive measures. In this paper,

this article derived from the present situation of the whitewash of the financial statements and

discuses the motivation of the financial statements and cosmetic damage. It also analyze the

common means of glossing over the financial statements. And on this basis to explore the

control measures of the financial statements.

Key words: Financial statements; Whitewash; Prevention;

- III - 目 录

绪论 ·········································································································· 1

1财务报表粉饰的含义 ·················································································· 2

2财务报表粉饰的危害 ·················································································· 2

3财务报表粉饰的动因 ·················································································· 3

3.1财务报表粉饰的内部动因 ···································································· 3

3.2财务报表粉饰的外部动因 ·············································································· 4

4财务报表粉饰识别方法 ··············································································· 5

4.1利用财务报表之间的内在关系 ······························································ 5

4.1.1流动性故障的识别 ···································································· 5

4.1.2利润表中水分的识别 ································································· 6

4.1.3三表勾稽关系辨真伪 ································································· 6

4.2利用财务报表的外在表现识别 ······························································ 6

5财务报表粉饰的防治措施 ············································································ 7

5.1针对相关法规的防治措施 ···································································· 7

5.1.1完善会计准则和会计制度 ··························································· 7

5.1.2充分发挥经济系统的监督作用 ····················································· 7

5.2针对企业内部的防治措施 ···································································· 7

5.2.1强化单位负责人的法律责任 ························································ 8

5.2.2完善内部审计监督制度和奖惩机制 ··············································· 8

5.2.3加强财会队伍建设 ···································································· 8

5.2.4完善绩效考核体系 ···································································· 8

5.3 针对注会的防治措施 ········································································· 9

结论 ········································································································· 10

参考文献 ··········································································· 错误!未定义书签。