淺析如何識(shí)別與應(yīng)對(duì)財(cái)務(wù)報(bào)表粉飾new

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1、淺析如何識(shí)別與應(yīng)對(duì)財(cái)務(wù)報(bào)表粉飾摘要財(cái)務(wù)報(bào)表內(nèi)容是企業(yè)對(duì)外提供的主要財(cái)務(wù)信息，也是連接企業(yè)與政府、投資者、債權(quán)人等報(bào)表使用者的橋梁。但是目前，無(wú)論是國(guó)內(nèi)還是國(guó)外，企業(yè)財(cái)務(wù)報(bào)表粉飾現(xiàn)象都是普遍存在的。它掩蓋了企業(yè)真實(shí)的財(cái)務(wù)狀況和經(jīng)營(yíng)成果，向報(bào)表使用者傳達(dá)不準(zhǔn)確或是不真實(shí)的信息。然而，政府監(jiān)管部門以及社會(huì)監(jiān)督等本身存在著局限性，不一定能及時(shí)識(shí)別出被粉飾了的財(cái)務(wù)報(bào)表并予以防范，加之信息不對(duì)稱和使用者專業(yè)知識(shí)的限制，報(bào)表使用者相對(duì)于報(bào)表提供方處于十分劣勢(shì)的地位，往往被粉飾的財(cái)務(wù)報(bào)表所誤導(dǎo)，錯(cuò)誤判斷，作出不正確的決策而遭受損失，不利于市場(chǎng)經(jīng)濟(jì)健康、有序地發(fā)展。近年來(lái)發(fā)生的海王公司利

2、用壞賬準(zhǔn)備調(diào)節(jié)利潤(rùn)，格林科爾利用關(guān)聯(lián)交易操縱利潤(rùn)等，都在市場(chǎng)上產(chǎn)生了極大的消極影響，財(cái)務(wù)報(bào)表的真實(shí)性越來(lái)越受到人們的關(guān)注。如何有效識(shí)別與應(yīng)對(duì)財(cái)務(wù)報(bào)表粉飾變得十分緊迫。我國(guó)正處于經(jīng)濟(jì)快速發(fā)展的時(shí)期，由于市場(chǎng)不發(fā)達(dá)和各種制度的不健全等，財(cái)務(wù)報(bào)表粉飾現(xiàn)象日趨嚴(yán)重且報(bào)表粉飾手段愈加復(fù)雜，粉飾的程度也愈高。因此本文主要從財(cái)務(wù)報(bào)表粉飾的現(xiàn)狀出發(fā)，論述財(cái)務(wù)報(bào)表粉飾產(chǎn)生的社會(huì)經(jīng)濟(jì)基礎(chǔ)和內(nèi)外部動(dòng)因，分析企業(yè)粉飾財(cái)務(wù)報(bào)表的常見(jiàn)手段與類型，探析如何識(shí)別財(cái)務(wù)報(bào)表粉飾，并在此基礎(chǔ)上，分別針對(duì)管理人員、企業(yè)治理結(jié)構(gòu)、相關(guān)法規(guī)和監(jiān)管制度提出如何有效防范財(cái)務(wù)報(bào)表粉飾的建議。關(guān)鍵詞：財(cái)務(wù)報(bào)表，粉飾，識(shí)別

3、，應(yīng)對(duì)15HowtoidentifyandrespondtothewhitewashoffinancialstatementsAbstractFinancialstatementsofenterprisetoarekeyfinancialinformationthatprovidedbycompanies,connectedwiththegovernment,investors,creditorsandotherusersoffinancialstatements.Butatpresent,whetherdomesticorforeign,thewhitewashofc

4、orporatefinancialstatementsareuniversal.Itconcealsthetruefinancialpositionandoperatingresults,conveysfalseorinaccurateinformationtousers.However,withtheinherentlimitationofgovernmentregulatorsandcommunitysupervision,itisnoteasytoidentifyandpreventthewhitewashoffinancialstatementsintime.B

5、eside,sincetheasymmetryofinformationbetweencompaniesandusers,andthefactthattheusershavelimitedknowledgeaboutfinancial,theyareinaverydisadvantagedpositionwhencomparedwithproviders.Theprobablyresultisthatusersaremisled,makewrongjudgmentsanddecisionsandsufferalossintheend.Itisnotgoodformark

6、ettodevelophealthyandorderly.Inrecentyears,SeaKinguseforbaddebtstoadjustprofitandGreenCornermanipulationprofitsthroughrelatedtransactionsandothereventmadeasignificantnegativeimpact,theauthenticityoffinancialstatementsispaidmoreandmoreattention.Howtoidentifyandrespondtothewhitewashoffinan

7、cialstatementseffectivelybecomesmoreurgent.Chinaisinaperiodofrapiddevelopment,themarketisundeveloped,andvarioussystemsarenotperfect,thewhitewashoffinancialstatementsbecomegeneral,andthemeanstoglossoveritaregrowingmorecomplex,withhigherdegree.Thecausesincludinginformationa