| 财务报表粉饰行为的识别及其防范 |
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| 引用本文： | 梁琳.财务报表粉饰行为的识别及其防范[J].吉首大学学报(自然科学版),2010,31(2):125-128. |
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| 作者姓名： | 梁琳 |
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| 作者单位： | （东莞理工学院财务处，广东 东莞 523808) |
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| 摘 要： | 出于种种经济和政治目的的考虑，财务报表粉饰行为在上市公司中相当普遍，在分析了相关研究资料的基础上，本文对会计报表粉饰的动机、类型和常见手段进行了综合分析，并主要就财务报表粉饰行为的识别方法和防范措施进行了一些探讨.
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| 关 键 词： | 财务报表粉饰 识别 防范 |
Identifications and Precautions of Financial Statement Dressing |
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| LIANG Lin.Identifications and Precautions of Financial Statement Dressing[J].Journal of Jishou University(Natural Science Edition),2010,31(2):125-128. |
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| Authors: | LIANG Lin |
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| Institution: | (Financial Department,Dongguan University of Technology,Dongguan 523808,Guangdong China) |
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| Abstract: | Considering various economical and political aims,the action of financial statement dressing has already been quite common among the listed companies.With the analysis of relevant research data,this article carries out a comprehensive analysis of the intention、the pattern and the common methods of financial statement dressing,and mainly having some discussions about identifications and precautions of financial statement dressing. |
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| Keywords: | financial statement dressing identification precaution |
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