摘要
财务报表是利益相关方掌握企业运营情况的重要工具。本文以国有企业为分析对象,从粉饰财务报表的动因、手段、外在表现形式等方面入手,提供了一套诊断财务报表异常数据的方法,为利益相关者能够正确地分析财务报表、掌握更加真实的经营信息提供了非常有力的诊断工具。
Financial statements are an important tool for stakeholders to grasp the operation of enterprises. This paper aims at the analysis of state-owned enterprises, starting with the reasons, means and external manifestations of whitewash financial statements, provides a set of methods to diagnose abnormal data of financial statements, which provides a very powerful diagnostic tool for stakeholders to correctly analyze financial statements and grasp more authentic business information.
引文
[1]高玉娟.财务报表粉饰的动机及其防范对策分析[J].财经界,2018,07.
[2]高凌.上市公司财务报表粉饰动因分析与识别研究[J].市场周刊(理论研究),2017,08.
[3]殷小舒.从会计分析揭示企业财务报表的粉饰手法[D].上海交通大学,2012.