报表粉饰

本文分五章，第一章介绍会计报表粉饰的定义及其危害，并对国内外有关会计报表粉饰问题研究的文献做一综述。

The first part introduces the definition of window dressing and makes a summarization of relative theories both domestic and overseas .

第二章着重分析了我国上市公司报表粉饰的常见手段和典型案例。

The second part puts much effort on the typical ways Chinese listed companies use in window dressing .

论上市公司财务报表粉饰及其甄别

Window-dressing of Financial Statements by Listed Companies and Examination

上市公司报表粉饰方式及相应审计策略

Methods of whitewashing the listed companies ' statement and the corresponding auditing tactics

上市公司会计报表粉饰现象剖析

An Analysis for the Window Dressing of Financial Statement of Chinese Listed Companies

浅谈上市公司会计报表粉饰及其识别方法

The glossing of the accounting statement of listed company

浅析会计报表粉饰的动机与防范企业劳动防护用品存在的问题及解决途径

Discussion on Motivation and Protection of Accounting Statement

识别企业会计报表粉饰手段

The method to identify the dishonest accountant report

会计报表粉饰的市场传导效应研究&来自沪市1999-2000年报的经验证据

On the Market Conducting Effect of Accounting Report Fraudulence & Evidence from Shanghai Stock Market Between 1999-2000

现在的会计报表粉饰识别技术比较复杂且对分析人员要求较高，数据挖掘技术能较好地对数据进行分析。

The technology to discern the windows dressing currently is very complex and analysts must know the technology very much .

外部监控实施不力等。会计报表粉饰的识别可以从行业背景分析、财务报表总体分析、具体会计科目分析等方面入手。

The methods of detecting window dressing are industry background analysis , overall analysis of financial statements and the analysis of specific accounts .

但是近几年来某些上市公司利用会计政策的灵活性进行报表粉饰、操纵利润的现象严重。

But in recent years , Some of the listed companies use the flexibility of accounting policies to whitewash the financial reports and manipulate the profit very seriously .

本文通过对现金流量的分析，揭示当前存在的报表粉饰、利润操纵的现象，以使报表使用者更深入了解企业的财务状况。

With the analysis of currency flow capacity , the profit manipulating is easily known to the users who are to understand the actual financial situation of certain companies .

上市公司报表粉饰的防范与审计研究是本文研究的最终目的所在，本文针对上市公司利润操纵的表现形式，从多层面提出了防范上市公司报表粉饰的审计策略。

The final aim of this essay is to keep a lookout on the manifestation of the whitewashing statement and to explore different audit tactics directed against all forms of profit controlling .

为了在市场活动中取得竞争和战略优势以达到扩大经营规模或控制其他企业的目的，企业往往通过关联方交易进行会计报表粉饰。

Enterprises often whitewash their accounting statement through related trade . The purpose is to gain competition and strategy advantage in market activity so as to enlarge their operation scale or to control other enterprises .

上市公司财务报表粉饰行为的泛滥严重影响了会计信息的质量，甚至于引起了中国股票市场和注册会计师行业的诚信危机，使得股票市场被边缘化。

This kind of behavior of the listed company has influenced accounting information quality and endangers the sincerity on the stock market and certified accountant trade ; it made the stock market tend towards collapsing , too .

关联方交易对会计报表的粉饰及其识别

Whitewashing on Accounting Statement by Related Trade and Its Identification

上市前为提高发行价格对财务报表进行粉饰；

For example , the managers color financial reporting in order to enhance issuing price before coming into the market ;

新会计准则虽然压缩了对合并会计报表进行粉饰的空间，但是在我国资本市场还不成熟的条件下，仍然存在着很大的会计报表粉饰空间。

New accounting rules compress the space of window dressing of consolidated financial statements , but still exists under the circumstance of immature China capital market .

会计信息失真的问题及对策研究如何识别与治理国有企业会计报表的粉饰

Studies on the Problem of Accounting Information Inaccuracy and Its Countermeasure How to Discern and Put in Order the Problem of State-owned Enterprises ' Whitewashing Accounting Statement

当企业财务状况良好时，就没有舞弊的动机，也不会对其财务报表进行粉饰，在这种情况下，注册会计师的审计质量自然也就比较高。

When the corporate financial good health , there is no fraud motive that no financial statements for a cosmetic , in this case , naturally the quality of Certified Public Accountants audit also higher .

但是，目前我国一些上市公司通过调节非经常性损益项目对报表进行粉饰的行为，不仅误导投资者的判断和分析，而且有损于证券市场的健康发展。

But many listed companies change their outstanding achievement according to packaging the financial reports with their items of the extraordinary gains and losses , which made investors lose their confidence and such acts would disserve the well development of the capital market .

论公允价值与合并会计报表中的财务粉饰

Fair Value and the Window Dressing of Consolidated Financial Statements

现金流量表是报表中较难以粉饰的报表，我们要充分利用其进行结构分析，了解上市公司的实际状况。

Statements of cash flow statement is more difficult to gloss over the report , we make full use of their structural analysis , to understand the actual situation of listed companies .