摘要
本文分析了随着环境的变化,财务报表的粉饰方法日趋复杂、隐蔽,如虚构会计凭证、虚报盈亏、包装现金流量表、根据行业比率指标调整报表项目等。
This article analyzes that, with the changes of economic environment, the methods to whitewash financial statements are getting complicated and concealed. There are some common ways to whitewash financial statements, such as fabricating accounting documents, false declaration of profit and loss, embellishing cash flow statement, adjusting report items according to business ratio index and so on.
出处
《广西职业技术学院学报》
2012年第4期49-52,共4页
Journal of Guangxi Vocational and Technical College
关键词
上市公司
粉饰财务报表
方法
listed companies whitewashing financial statements method
