浅析如何识别与应对财务报表粉饰..doc

浅析如何识别与应对财务报表粉饰 摘 要 财务报表内容是企业对外提供的主要财务信息，也是连接企业与政府、投资者、债权人等报表使用者的桥梁。但是目前，无论是国内还是国外，企业财务报表粉饰现象都是普遍存在的。它掩盖了企业真实的财务状况和经营成果，向报表使用者传达不准确或是不真实的信息。然而，政府监管部门以及社会监督等本身存在着局限性，不一定能及时识别出被粉饰了的财务报表并予以防范，加之信息不对称和使用者专业知识的限制，报表使用者相对于报表提供方处于十分劣势的地位，往往被粉饰的财务报表所误导，错误判断，作出不正确的决策而遭受损失，不利于市场经济健康、有序地发展。近年来发生的海王公司利用坏账准备调节利润，格林科尔利用关联交易操纵利润等，都在市场上产生了极大的消极影响，财务报表的真实性越来越受到人们的关注。如何有效识别与应对财务报表粉饰变得十分紧迫。 我国正处于经济快速发展的时期，由于市场不发达和各种制度的不健全等，财务报表粉饰现象日趋严重且报表粉饰手段愈加复杂，粉饰的程度也愈高。因此本文主要从财务报表粉饰的现状出发，论述财务报表粉饰产生的社会经济基础和内外部动因，分析企业粉饰财务报表的常见手段与类型，探析如何识别财务报表粉饰，并在此基础上，分别针对管理人员、企业治理结构、相关法规和监管制度提出如何有效防范财务报表粉饰的建议。 关键词：财务报表，粉饰，识别，应对 How to identify and respond to the whitewash of financial statements Abstract Financial statements of enterprise to are key financial information that provided by companies, connected with the government, investors, creditors and other users of financial statements .But at present, whether domestic or foreign, the whitewash of corporate financial statements are universal. It conceals the true financial position and operating results, conveys false or inaccurate information to users. However, with the inherent limitation of government regulators and community supervision, it is not easy to identify and prevent the whitewash of financial statements in time .Beside, since the asymmetry of information between companies and users, and the fact that the users have limited knowledge about financial, they are in a very disadvantaged position when compared with providers. The probably result is that users are misled, make wrong judgments and decisions and suffer a loss in the end. It is not good for market to develop healthy and orderly. In recent years, Sea King use for bad debts to adjust profit and Green Corner manipulation profits through related transactions and other event made a significant negative impact, the authenticity of financial statements is paid more and more attention. How to identify and respond to the whitewash of financial statements effectively becomes more urgent. China is i