粉饰财务报表是目前较为普遍的现象,由于其动机和手段不一,很难用一种有效的方法加以制止。笔者认为,应从源头治理,在此,提出如下建议: 1、认真学习并贯彻执行《会计法》。粉饰财务报表尽管动机、手段不一,但都是违法行为。《会计法》对这些现象明确规定了应承担的法律责任。在会计核查中,对于违法行为 Whitewashing financial statements is the more common phenomenon, because of its motives and means, it is difficult to use an effective method to stop it. In my opinion, should be from the source governance, here, made the following recommendations: 1, conscientiously study and implement the “Accounting Law.” Whitewashing financial statements, despite their motives and methods, are illegal. The “Accounting Law” clearly stipulates the legal responsibilities to these phenomena. In accounting verification, for illegal activities