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摘要：财务报表粉饰一直是经济生活中的“痼疾”，。目前，在我国会计信息失真、财务报表粉饰的案例到处都是。财务报表粉饰具有非常大的危害性，它不仅误导投资者和债权人，使得他们根据失真的财务信息做出错误的判断和决策，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。尤其上市公司披露的财务报表是报表使用者作出各类决策的主要依据，财务报表的粉饰行为不仅损害投资者和债权人的利益，还损害了会计的声誉和形象，同时更加大了审计风险。防范财务报表粉饰，提高财务信息质量，是一项非常复杂且艰巨的系统工程。本文在借鉴他人部分研究成果的基础上，尝试从财务报表粉饰产生的动因入手，通过分析财务报表粉饰的动机、类型、常见手段，揭示识别方法，最后再对如何抑制财务报表粉饰提出自己的一些小小看法。29722
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毕业论文关键词： 财务报表；财务报表粉饰；防范措施；舞弊；对策
Financial statements whitewash behavior and its prevention research
Abstract: Financial statements whitewash has always been the "evil" in economic life,. At present, accounting information distortion in our country, financial statements whitewash, manipulation profit cases are everywhere. Financial statements whitewash is harmful to the very large, it not only misleading investors and creditors, make them according to the distortion of accounting information make wrong judgment and decision making, and lead to government regulators is not found in time, prevent and dissolve the financial risk of the enterprise group and financial institutions. Especially the listed company to disclose all kinds of decision-making of the users of financial statements are statements, financial statements whitewash behavior not only damage the interests of investors and creditors, also damage the reputation and image of the accounting, more big the audit risks at the same time. Guard against financial statements whitewash, improve the quality of financial information, is a very complex and arduous system engineering. This article in part by others, on the basis of research results, attempt, from the perspective of the financial statements whitewash the motivation, through the analysis of the motivation of financial statements whitewash, type, common method, reveal recognition method, and then puts forward some of his own the inhibition of the financial statements whitewash a little.
Key words: financial statements; Financial statements whitewash; Preventive measures; Fraud; countermeasures
目 录
一、绪论1
二、财务报表粉饰的基本内容2
（一）财务报表粉饰的含义2
（二）财务报表粉饰的原因2
1、给业绩考核脸上贴金2
2、获取信贷资金和商业信用2
3、发行股票早日上市2
4、偷税逃税、操纵股票股价3
5、为达到某种政治企图3
6、推卸责任3
（三）财务报表粉饰行为的危害4
1、会计从业人员本身的危害4
2、市场经济秩序的危害4
3、企业的长远发展的危害4
4、注册会计师行业健康成长的危害5
5、广大投资者的危害5
三、分析财务报表粉饰行为的手段6
（一）重组资产粉饰财务报表的行为6
（二）固定资产项目财务报表的粉饰行为6
（三）往来项目财务报表粉饰行为7
（四）利用期间费用资本化调节利润粉饰财务报表的行为7
（五）时间差调节利润财务报表的粉饰行为8
四、财务报表的粉饰行为识别以及对其防范措施9
（一）财务报表得粉饰行为的识别9
1、会计方法选择导致的虚假报表的识别方法9
2、对故意编造虚假的财务报表数据的识别方法10
（二）财务报表粉饰行为的防范措施10