论上市公司会计报表粉饰行为的识别及其防范

近几年我国证券市场出现的几宗大案使人们对会计报表的粉饰有了极大的关注,本文通过对上市公司报表粉饰的动机、常用手段的分析,提出了识别会计报表的粉饰的有效方法,以提高广大投资者识别盈余管理等粉饰方法的能力。

A Discussion on Recognition and Keeping away of Listed Companies Financial Statements'''' Window-dressing

The cases in China's capital market in recent years make people focus on the window-dressing of financial statements. The paper analyses the listed companies' motives and artifices of window-dressing, then put forwards the effective methods of distinguishing. The purpose of this paper is to improve the investors' ability of distinguishing the financial statements' window-dressing.