摘要
财务报告的真实性和公允性无论是对企业本身还是企业利益相关者来说都是至关重要的,然而一些上市公司为了达到某种目的,通过各种手段来粉饰财务报表,这种行为严重影响了财务报表的质量,以致损害了相关者的利益。分析上市公司财务报表粉饰行为的动机,指出粉饰财务报表的主要方式,提出预防措施,从而避免这种行为的发生。
The authenticity and fairness of financial statements is crucial to both the enterprise itself and the stakeholders.However,in order to reach certain goals,some listed companies try to whitewash their financial statements in a variety of ways,which severely influences its quality and harms the interest of related people.At the beginning of this paper,the motives with which listed companies whitewash financial statements are analyzed,and then the main approaches they adopt are stated,finally preventive measures in the aspect of both internal supervision and external supervision are suggested,so that whitewashing financial statements can be avoided.
作者
刘战伟
LIU Zhan-wei(School of Business, Xuehang University, Xuehang 461000, China)
出处
《郧阳师范高等专科学校学报》
2016年第4期83-87,共5页
Journal of Yunyang Teachers College
基金
教育部人文社会科学研究项目(项目编号:12YJA790214)
关键词
上市公司
财务报表粉饰
治理
listed companies
financial statement whitewashing
management
