工管学论文范本.doc

**** 学 院 本 科 学 年 论 文 学年论文题目：上市公司财务报告窗饰探析 ——以康佳集团为例 学生姓名： 学 号： 系 别：工商管理学院 专业班级： 起止时间：2011年月— 20年6月 目前，关于“虚假财务报告”的研究较多，但正面研究“财务报告窗饰”的则很少。现实中，会计界与审计界对财务报告窗饰不很认同，多数情况是将财务报告窗饰与虚假财务报告一道，纳入批判的对象。 基于此种背景,本文首先对财务报告窗饰的内涵进行了界定,剖析了虚假财务报告与财务报告窗饰适度财务报告窗饰 “度”。适度财务报告窗饰对于树立我国企业的国际形象，丰富与发展会计理论，维护证券市场的有效运行具有非常重要的意义，提高我国企业国际竞争力的需要，是企业的一种理性选择Abstract Nowaday，fraudulent financial reporting research is too numerous，but There are few positive researches of Financial Statement Window Dressing. or the present, accounting field audit field dont approve of Financial Statement Window Dressing, In most cases, they blended Financial Statement Window Dressing and fraudulent financial reporting together to criticize. Based on this background , firstly this thesis defines the connotation of the Financial Statement Window Dressing, to distinguish Financial Statement Window Dressing from fraudulent financial reporting, which leads to the positive significance of Financial Statement Window Dressing. On this basis, analysis of the KONKA GROUP CO. LTD case that it carry out Financial Statement Window Dressing with big bath and related party transaction, further demonstrated the important role of adequate Financial Statement Window Dressing. So from this case we can summarize the problem that when we carry out this Financial Statement Window Dressing ,we should understand the actual needs of enterprises , skilled grasp the relevant laws and so on , of course, grasp its degree of the definition problem. Eventually , the purpose of writing this thesis is that reminded businesses and readers: A adequate Financial Statement Window Dressing can establish the international image of Chinese enterprises, for the enrichment and development of accounting theory, maintaining the effective functioning of the securities market, improve the international competitiveness of Chinese enterprises, have very important significance, is a rational choice of enterprises! Keywords：Financial Statement Window