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FinancialstatementswhitewashanditspreventionABSTRACTWiththedevelopmentofTheTimes,theprogressofthesociety,theinnovationoftechnology,alargenumberofnewbusinesseshavesprungup,thecomplexityofthebusinessstructurealsogreatlyaccelerated,therefore,financialalsoACTSasamoreandmoreimportantroleinthemiddleoftheenterprise,inordertoletmoreprofessionalfinancialinformationmorepublic,civil;Inordertopreventfinancialstatementswereintendedtoenterprisesandcompanies,enterprisesandfinancialinstitutions,non-financialinstitutions,enterprisesandinvestorstobetter,moreconfident,ifyouwanttopracticeaclatteringjingjing,theimportanceoffinancialstatementanalysisisself-evident,theinterpretationofthebalancesheet,incomestatement,thecashflowstatementandsolvency,operationability,profitability,enterprisedevelopmentabilityanalysisandtheuseofaccountinginformationandanalysis,comprehensivefinancialanalysisandevaluation.Thisarticledetailedanalysisofthefinancialstatementsagainstdamageandmeansoffinancialstatementswhitewashbehavior,mainlyforpreventivemeasureswerestudied,themethodoftheindustry'sstatementswhitewashbehaviorhasimprovedtosomeextentimprovepersonneltoreadreportmoreaccurateandreliable.KEYWORDS：moreconfident,morepublic,statement,solvency,moreaccurateandreliable目录1财务报表粉饰的含义和原因..........................................11.1财务报表粉饰的含义..........................................11.2财务报表粉饰产生的原因......................................12财务报表粉饰产生的危害............................................32.1宏观的角度观察问题..........................................32.2微观的角度观察问题..........................................33财务报表粉饰行为的方法............................................43.1利用虚假财务信息的内容......................................43.2利用资产重组调节利润........................................43.3利用关联交易调节利润........................................43.4利用其他应收款和其他应付款调节利润..........................53.5利用固定资产项目粉饰财务报表................................53.6利用长期借款粉饰报表........................................63.7利用成本项目粉饰报表........................................63.8利用跨年度调节利润..........................................63.9不恰当的选择核算方法和变更会计政策..........................64会计报表粉饰行为的识别方法........................................84.1对资产负进行分析............................................84.2对负债进行分析..............................................84.3对所有者权益进行分析........................................94.4关联交易剔除法..............................................95财务报表...
