上市公司报表粉饰及治理问题探讨
毕业论文关键词：会计信息；报表粉饰；粉饰手段
The competitiveness of Self-owned brand car in international trade --- Take Chery for example
Abstract: The disclosure of financial information required by listing Corporation is the inevitable result of the separation of ownership and management in the highly developed market economy.. After the separation of the two powers, the company's external interest group only through the disclosure of financial information to the company's disclosure of financial information to the company. And the financial statements of the profits, income and other projects is much more investors concerned. In this case, part of the company for more investment cash flow, through the false increase profit, the estimated debts for selective determination means, whitewash financial statements, financial statements of objectivity is affected by considerable. In this paper, through introduced financial statements whitewash the background and main content, combined with the case of listed common financial statements whitewash means. Analysis the corrupt practices, finally gives some suggestions to the recognition of accounting fraud.
Keywords: Accounting information；Report gloss；Dressing means
目 录
引 言 4
一、 绪论 5
(一) 财务报表粉饰观念概述 5
(二) 财务报表粉饰的实质 5
二、财务报表粉饰的常用方法及危害 6
(一) 财务报表粉饰的常用方法 6
(二)上市公司粉饰报表的危害 8
三、案例分析 8
（一）四川长虹 8
（二）天香集团 10
四、识别和调整被粉饰的财务报表的基本方法 12
(一)识别和调整利用资产重组操作利润的基本方法 12
(二)识别和调整利用关联交易调节利润的基本方法 12
(三)识别和调整利用虚拟资产调节利润的基本方法 13
(四)识别和调整利用利息资本化调节利润的基本方法 13
(五)识别和调整利用应收和应付款调节利润的基本方法 13
五、上市公司报表粉饰的治理与防范的一点建议 14
(一)完善公司内部治理结构，防范财务报表粉饰 14
(二)完善公司外部治理结构，防范财务报表粉饰 15
(三)加强我国的法制建设，防范财务报表粉饰行为 16
吹冰、结论 16
致 谢 17
参考文献 18