财务报表粉饰及其防范
摘 要
随着时代的发展，社会的进步，技术的革新，大量新业务不断涌现，业务结构的复杂性也大大加快了，因此，财务在企业当中也充当着越来越重要的角色， 为了让比较专业的财务信息更加公众化，平民化；为了防止财务报表被粉饰导致企业与企业，企业与金融机构、非金融机构，企业与投资者之间能够好、更放心的往来， 要想练就一双火眼晶晶，财务报表分析的重要性就不言而喻了，企业大量财务方面的信息比如企业的营运能力、盈利能力、偿债能力等等需要从这些报表上得出来，最后根据这些信息进行财务分析与企业价值评估。
本篇论文通过对财务报表防范带来的危害以及报表粉饰的手段，着重研讨了对于防范措施的方法，使其行业的报表粉饰行为得到一定程度的改善提高行业人员的对报表解读更加的准确可靠。
关键词： 公平化，平民化，营运能力，盈利能力，准确可靠
Financial statements whitewash and its prevention
ABSTRACT
With the development of The Times, the progress of the society, the innovation of technology, a large number of new businesses have sprung up, the complexity of the business structure also greatly accelerated, therefore, financial also ACTS as a more and more important role in the middle of the enterprise, in order to let more professional financial information more public, civil; In order to prevent financial statements were intended to enterprises and companies, enterprises and financial institutions, non-financial institutions, enterprises and investors to better, more confident, if you want to practice a clattering jingjing, the importance of financial statement analysis is self-evident, the interpretation of the balance sheet, income statement, the cash flow statement and solvency, operation ability, profit ability, enterprise development ability analysis and the use of accounting information and analysis, comprehensive financial analysis and evaluation. This article detailed analysis of the financial statements against damage and means of financial statements whitewash behavior, mainly for preventive measures were studied, the method of the industry’s statements whitewash behavior has improved to some extent improve personnel to read report more accurate and reliable.
KEYWORDS：more confident, more public, statement, solvency, more accurate and reliable
目 录
1 财务报表粉饰的含义和原因…………………………………. 1
3.5 利用其他应收款和其他应付款调节利润…………………. 6
3.6 利用固定资产项目粉饰财务报表………………………. 6
3.10 不恰当的选择核算方法和变更会计政策………………… 8
4 会计报表粉饰行为的识别方法……………………………….. 9
4.3 对所有者权益进行分析…………………………….. 10
5 财务报表粉饰行为的宏观防范………………………………. 11
5.1 财务报表粉饰行为宏观防范的含义……………………. 11
5.2 强化外部监控机制，加强对企业的外部监控…………….. 11
5.3 完善会计制度以及会计准则…………………………. 11
5.4 加强对注册会计师的监管力度……………………….. 11
6 财务报表粉饰行为的微观防范………………………………. 13
6.1 财务报表粉饰行为微观防范的含义……………………. 13
6.6 防止长期借款粉饰带来的危害……………………….. 14
