1题目：财务报表粉饰行为原因及其对策研究摘要财务报表可以反映企业在一段时间内的财务状况、经营成果和现金流动情况，衡量一个企业的基本状况，给使用报表的人提供信息上的支持。所以财务报表的真实性和准确性就变得极其重要。由于我国证券市场起步较晚，前期发展的不成熟导致现在证券市场的不完善，很多上市公司为了眼前的利益对财务报表进行粉饰，使报表信息失真。财务报表粉饰行为的危害显而易见，不仅阻碍了企业的长远发展，还严重扰乱了市场经济秩序。本文先介绍财务报表及财务报表粉饰的概念，再结合社会现状全面阐述上市公司的财务报表粉饰行为，并通过湖南千山制药机械股份有限公司财务报表粉饰案例，联系企业发展和社会背景诠释财务报表粉饰行为发生的内外部原因，说明财务报表粉饰行为对社会对企业及对会计人员审计人员的造成的危害，并根据财务报表粉饰行为发生的原因提出防范该行为的具体措施。财务报表粉饰行为原因及其对策研究关键词：上市公司；财务报表粉饰；防范措施2AbsrtactFinancialstatementscanreflectthefinancialsituation,operatingresultsandcashflowofanenterpriseoveraperiodoftime,measurethebasicsituationofanenterprise,andprovideinformationsupporttotheusersofthestatements.Therefore,theauthenticityandaccuracyoffinancialstatementsbecomeextremelyimportant.BecauseofthelatestartofChina'ssecuritiesmarketandtheimmaturityofitsearlydevelopment,thepresentsecuritiesmarketisnotperfect.Manylistedcompanieswhitewashthefinancialstatementsfortheimmediatebenefit,whichdistortstheinformationofthestatements.Theharmoffinancialstatementwhitewashisobvious,whichnotonlyhindersthelong-termdevelopmentofenterprises,butalsoseriouslydisturbstheorderofmarketeconomy.Thispaperfirstintroducestheconceptsoffinancialstatementsandfinancialstatementswhitewash,thencomprehensivelyexpoundsthefinancialstatementswhitewashbehaviorofListedCompaniesincombinationwiththesocialstatusquo.ThroughthecaseoffinancialstatementswhitewashofHunanQianshanPharmaceuticalMachineryCo.,Ltd.,theinternalandexternalcausesoffinancialstatementswhitewashbehaviorareexplainedinconnectionwithenterprisedevelopmentandsocialbackground,andthesocialenterprise-to-enterpriseeffectoffinancialstatementswhitewashbehaviorisexplained.Industryanditsharmtoauditorsofaccountants,andaccordingtothecausesofwhitewashoffinancialstatements,putforwardspecificmeasurestopreventthisbehavior.Keywords:listedcompanies;financialstatementswhitewash;preventivemeasures目录1前言...............................................................41.1课题背景及目的................................................41.2国内外研究现状................................................41.2.1国外研究现状............................................41.2.2国内研究现状............................................52上市公司财务报表粉饰行为的表现.....................................72.1财务报表的概念................................................72.2通过关联交易粉饰财务报表......................................72.3通过掩盖交易事实粉饰财务报表..................................72.3.1虚增收入................................................72.3.2虚增资产................................................82.3.3虚减支出................................................82.4通过成本费用粉饰财务报表......................................82.4.1通过存货调节利润........................................82.4.2通过固定资产折旧调节利润................................92.4.3混淆资本性支出和费用性支出..............................92.5通过资产评估粉饰财务报表.......................
