上市公司会计报表粉饰是指上市公司为了自身利益,采用伪造、编造等手段编制会计报表,向资本市场传递虚假的财务状况和经营成果等会计信息,是一种典型的人为会计操纵。当前,在我国会计信息失真、会计报表粉饰、人为操纵利润的案例比比皆是。尤其是上市公司会计报表粉饰的行为极具危害性,它不仅误导投资 Finishing of accounting statements of listed companies refers to the listed companies for their own interests, the use of forged, fabricated and other means of preparation of financial statements, the capital market to deliver false financial status and operating results and other accounting information is a typical man-made accounting manipulation. At present, accounting information in our country distortion, accounting statements, whitewash, artificial manipulation of profits abound. In particular, the behavior of listed companies’ accounting statements is extremely harmful. It not only misleads investment