财务报表的粉饰及其防范

财务报表的粉饰及其防范姓名：***导师：***2011年10月6日-I-[摘要]企业财务报表粉饰长久以来一直是一个影响极其恶劣的国际性难题。如何防止财务报表的粉饰一直是各国政府、会计学界研究的重要课题。如今,我国正处于经济快速发展的时期，由于市场的不发达和制度的不健全，财务报表粉饰现象日趋严重。会计信息失真、财务报表粉饰、人为操纵利润的案例比比皆是。会计报表粉饰极具危害性,它不仅误导投资者和债权人,使他们根据失实的财务信息做出错误的判断和决策,而且导致政府监管部门不能及时发现、防范和化解企业集团和金融机构的财务风险。如何防范财务报表粉饰，提高财务信息质量，是一项极其复杂艰巨的系统工程，而分析有关公司粉饰财务报表的动机和手段，并提出相应的防范措施，是完成这一系统工程的中心环节。本文从财务报表粉饰的现状出发，论述了财务报表粉饰的动因及危害，分析企业粉饰财务报表的常见手段，并在此基础上探寻财务报表粉饰的防治措施。关键词：财务报表；粉饰；防范-II-[Abstract]Ithasbeenalongnagdisgustinginternationalproblemsaboutthewhitewashofthefinancialstatements.Howtopreventthewhitewashofthefinancialstatementsbecomeanimportantissueofthegovernmentsandaccountingacademics.Now,Chinaisinaperiodofrapideconomicdevelopmentandthemarketisdeveloped.Ontheotherhand,thebazaarandthesystemisnotperfect,sothefinancialstatementswhitewashphenomenonisseriouswitheachpassingday.Itcanbefoundeverywherethatthedistortionofaccountinginformation,thewhitewashofthefinancialstatementsandtheprofitmanipulation.Toglossoverthefinancialstatementsisveryharmful.Itdonotonlymisleadtheinvestorsandcreditorstomakethemdothewrongjudgmentanddecisionmaking,butalsoleadtogovernmentregulatorscannotdigoutthefinancialriskintimeandthentopreventanddissolvethefinancialrisksofenterprisegroupsandfinancialinstitutions.Howtoguardagainstthewhitewashofthefinancialstatementsandimprovethequalityoffinancialinformationisanextremelycomplexanddifficultsystemsengineering.Anditisthecompletionofthissystemsengineeringcenterlinktorelatedtotheanalysisofcompanyfinancialstatementsofthemotivesandmeans,andputforwardsomecorrespondingpreventivemeasures.Inthispaper,thisarticlederivedfromthepresentsituationofthewhitewashofthefinancialstatementsanddiscusesthemotivationofthefinancialstatementsandcosmeticdamage.Italsoanalyzethecommonmeansofglossingoverthefinancialstatements.Andonthisbasistoexplorethecontrolmeasuresofthefinancialstatements.Keywords:Financialstatements;Whitewash;Prevention;-III-目录绪论··········································································································11财务报表粉饰的含义··················································································22财务报表粉饰的危害··················································································23财务报表粉饰的动因··················································································33.1财务报表粉饰的内部动因····································································33.2财务报表粉饰的外部动因··············································································44财务报表粉饰识别方法···············································································54.1利用财务报表之间的内在关系······························································54.1.1流动性故障的识别····································································54.1.2利润表中水分的识别·································································64.1.3三表勾稽关系辨真伪·································································64.2利用财务报表的外在表现识别······························································65财务报表粉饰的防治措施············································································75.1针对相关法规的防治措施····································································75.1.1完善会计准则和会计制度···························································75.1.2充分发挥经济系统的监督作用·····················································75.2针对企业内部的防治措施····································································75.2.1强化单位负责人的法律责任························································85.2.2完善内部审计监督制度和奖惩机制···············································85.2.3加强财会队伍建设····································································85.2.4完善绩效考核体系····································································85.3针对注会的防治措施·········································································9结论·········································································································10参考文献···········································································错误!未定义书签。-1-绪论在信息技术迅猛发展的今天，生产经营世界化、经济活动全球化、跨国公司国际化进程进一步加快。与此同时，世界贸易的飞速发展和全球资本市场的流动及其令人瞠目的交易量和影响力，将世界上任何国家都有意无意的纳入世界经济的一体化进程中。财务信息作为国际上通用的商业语言，在世界经济一体化进程中自然扮演着越来越重要的角色，已经成为个市场主体达成市场交易的重要媒介。然而财务报表日益严重的“周老虎”现象，使其披露的财务信息的公信力和透明度遭受到前所未有的挑战。无论是在发达国家还是在发展中国家，财务报表粉饰行为是普遍存在的现象。粉饰行为的存在不仅仅影响企业自身的诚信度，也不利于整个市场经济的健康发展。毋庸置疑，财务报告的舞弊现象及财务报表的粉饰已成为一个经济金融行业亟待解决的问题。-2-1财务报表粉饰的含义财务报表亦称对外会计报表，是会计主体对外提供的反映会计主体财务状况和经营的会计报表，包括资产负债表、损益表、现金流量表或财务状况变动表、附表和附注。财务报表是财务报告的主要部分是以会计准则为规范编制的，向所有者、债权人、政府及其他有关各方及社会公众等外部使用者披露的会计报表。而所谓的财务报表粉饰就是指企业管理层通过人为操作，使财务报表反映“预期”财务状况、经营业绩和现金流量，达到管理者预期目标的行为。财务报表粉饰是会计舞弊的一种，它是以获取不正当利益为目的，采用欺骗性手段故意谎报财务事实的行为。通常包括伪造或变造会计资料、隐瞒或删除交易或事项的结果、无中生有编造虚假的交易或事项、蓄意使用不当的会计政策、虚假披露会计政策等，其本质是一种违法性经济行为。2财务报表粉饰的危害财务信息虚假极具危害性，它不仅误导投资者和债权人，使他们根据失实得财务信息做出错误的判断和决策，而且导致政府等监管部门不能及时发现防范和化解企业和金融机构的财务风险。在资本市场上，财务信息虚假会使投资者失去投资信息，导致市场失灵，资本配置效率低下，资本流向欺诈者和劣质企业，其后果十分严重，是市场经济发展和经济全球化的一大障碍。（1）危害市场经济秩序企业会计信息失真的行为掩盖了企业真实的经营状况，增加国民经济运行中的不确定因素，欺诈广大投资者，误导国家对目前经济的判断，影响了国家对经济运行的宏观调控。（2）危害企业的长远发展企业管理层在决策时以财务报表为主要依据，粉饰的财务报表不能正确反映企业状况，给决策者以错误的信息导向，致使决策失误，将会影响企业的正确可持续发展。（3）危害注册会计师行业的健康成长目前，注册会