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财务报表内容是企业对外提供的主要财务信息,是报表使用者了解企业财务状况的重要窗口及作出经济决策的主要依据。但是,在当今社会,财务报表粉饰在我国相当严重,导致财务信息的真实性大打折扣,从而误导财务会计报表的使用者,使他们做出错误的判断和决策。为了真实地面对公司的经营现状,对报表使用者负起责任,出示真实完整的财务报表,因此本文浅析财务报表粉饰的原因、常见手法,并提出如何有效的防范。
The contents of the financial statements are the main financial information provided by the enterprise to the outside world and are the important window for the users of the report to understand the financial status of the enterprise and the main basis for making economic decisions. However, in today’s society, the financial statements are quite serious in our country, which leads to the fact that the financial information is greatly discredited, thus misleading the users of the financial statements and making them make wrong judgments and decisions. In order to truly face the company’s business status quo, the report users assume the responsibility to produce a true and complete financial statements, so this article analyzes the reasons for the financial statements whitewash, common practices, and put forward how to effectively prevent.