关于上市公司报表粉饰行为的思考

【摘 要】近年来，上市公司财务报表粉饰案件频发，从中国的蓝田股份、琼民源、红光实业到美国的安然，世界通讯和时代华纳，这些案件无一不行为恶劣，影响严重。一方面，利用会计手段和技术进行报表粉饰可以改善公司的经营状况，向市场传递公司的正面信息以树立良好的公司形象，增强投资者、债权人以及利益相关者对公司的信任，另一方面，报表的粉饰行为一经查出也将给企业带来极其恶劣的负面影响。但由于大多数情况下这种粉饰所带来的利大于弊，因此导致我国的报表粉饰现象愈演愈烈。本文主要结合美国废品公司这一重大报表粉饰案例来探寻报表粉饰动机，常见的报表粉饰手段，以及防范报表舞弊的途径。

【关键词】报表粉饰  利润  上市公司

【Abstract】In recent years, glossing over the financial statements of listed companies has become a universal phenomenon.. From Lantian CO.LTD. Hainan Minyuan Modern Agriculture Development Co.,Ltd . HongGuang Industrial Co.ltd in China to Enron corporation, WorldCom and Time Warner in united states, all these cases have a serious negative effect on the well function of the markets .On one hand, the use of accounting tools and technology can improve the company's operating condition so that it can establish a good corporate image and enhance the trust of investors, creditors and stakeholders of the company. On the other hand, the frequent changes in the policies can also have a negative impact cause the change of policy means the possibility of glossing over the states.However, the advantages usually outweigh the disadvantages, so phenomenon of glossing financial statements is becoming more severe. In this paper, I try to explore the motivation of statements glossing, the common means of glossing over statements, and the ways to reduced these glossing actions to a certain extension by analyzing some important cases.

【Keywords】Glossing over financial statement  Profit   Listed companies

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