| 虚假业绩美化手段比较研究 |
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| 引用本文： | 郭慧婷,沈翔.虚假业绩美化手段比较研究[J].商业经济(哈尔滨),2014(3):103-105. |
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| 作者姓名： | 郭慧婷 沈翔 |
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| 作者单位： | [1]长安大学经管学院,陕西西安710064 [2]第一拖拉机股份有限公司,河南洛阳471003 |
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| 基金项目： | 中国博士后科学基金第54批面上资助：高管激励、现金流操控与经济后果研究（2013M542313）. |
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| 摘 要： | 通过对现金流操控与盈余管理、会计策选择以及财务舞弊的概念比较,发现会计政策选择和盈余管理行是公司在法律法规允许范围内选择能够有利于美化当期业绩的会计方法;会计舞弊是在惩罚成本小于获得收益时,公司萌生舞弊之念,提供虚假信息蒙蔽误导投资者;现金流操控行为既有在法律法规允许范围内的调整手段,又有违法的虚造手法,花样和手段之多令投资者难辨真假,危害更大。
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| 关 键 词： | 虚假业绩 美化手段 比较性研究 |
Comparative Study of Beautification Means of False Performance |
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| GUO Huiting,SHEN Xiang.Comparative Study of Beautification Means of False Performance[J].Business Economy,2014(3):103-105. |
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| Authors: | GUO Huiting SHEN Xiang |
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| Institution: | GUO Huiting, SHEN Xiang |
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| Abstract: | The concepts of earnings management, cash flow manipulation, accounting policy choice and financial fraud are compared in this study. It is found that accounting policy choice and earnings management is the accounting approaches utilized to beautify the perfor- mance of current period within the scope allowed by laws and regulations. Financial fraud occurs when punishment cost is lesser than the earnings. In this case, investors are usually misled by false information. Cash flow manipulation is more damaging to investors in various forms of both adjustment means within the permissible limits of laws and regulations and illegal fabrications |
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| Keywords: | false performance beautification means comparative study |
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