财务报表粉饰研究.doc

摘要:证券市场作为资本资源配置的场所，其功能的正常发挥很大程度上依赖于上市公司的会计信息。然而近年来，由于所有者和经营者的价值取向不同，以及某些经营者对道德观念的漠视，上市公司会计信息虚假现象出现了一些新的迹象，这不仅严重地损害了投资者利益，打击投资者的信心，也破坏了整个市场的秩序，引起证券市场资源配置的无效率，影响国家宏观经济的稳定和健康发展。因此，研究上市公司会计舞弊的方式与手段，剖析其类别和本质，对于维护广大投资者的利益、强化证券监管、促进资本市场的健康发展具有重要的现实意义。

　　　本文以财务报表粉饰的动因为起点，在分析各种报表粉饰常有手段的基础上，进而找出信息失真的根源，并提出了抑制粉饰行为的若干对策。

关键词:上市公司；报表粉饰；识别；抑制

Abstract:The security market is the place of capital allocation, the function of which depends largely on the accounting information from listed companies. In recent years, however, due to the different values between the owners and operators of the company, as well as the ignorance of moral values among some operators, signs of accounting information distortion unfavorably emerge from those listed companies. The distortion of accounting information not only do harm to the interest of investors and put the credibility at risk, but also break down the order of the entire security market, which result in low efficiency of resource allocation and adverse impact on stability and development of countries' macro economy. Consequently, in order to protect the interest of investors, strengthen supervision of security and develop the capital market well, it is of great significance to study the behavior and means of accounting fraudulent and analyze its categories and essence.

　　　The paper begins with the cause of window dressing, focus on the origin of distortion of accounting information, and on the basis of analysis of various common means of window dressing, conclude some countermeasure concerning how to restrain the window dressing.

Key Words: listed companies；window dressing；detection；suppression

　　　加强研究上市公司报表粉饰行为、建立其监管机制已是刻不容缓，其有助于促进公司治理机制的完善，更在宏观上促进股票市场功能的正常发挥，因此，各方应时刻去关注报表粉饰的发展趋势。当然，防范财务报表粉饰是一项现实而复杂的系统工程，笔者认为，关键还是在于各责任体能够自觉地携手建立一个有序的会计环境。如若管理层与经营者都能够以诚信待人，并建立企业内部有效的制衡、约束制度；外部监管也能态度正派强硬、手段成熟，那么，造假现象一定会得到根本上的遏止，报表信息的真实性也会得到应有的保证。