財(cái)務(wù)報(bào)表粉飾行為及其防范

《財(cái)務(wù)報(bào)表粉飾行為及其防范》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在教育資源-天天文庫(kù)。

1、財(cái)務(wù)報(bào)表粉飾行為及其防范財(cái)務(wù)報(bào)表粉飾行為及其防范摘要財(cái)務(wù)報(bào)表粉飾行為是一個(gè)國(guó)際性、歷史性問(wèn)題，如何防范財(cái)務(wù)報(bào)表粉飾行為一直是整個(gè)會(huì)計(jì)學(xué)界研究的重點(diǎn)課題，也是各國(guó)政府著力解決的重大問(wèn)題。本文通過(guò)分析財(cái)務(wù)報(bào)表粉飾行為產(chǎn)生的動(dòng)因及危害,集中分析了財(cái)務(wù)報(bào)表粉飾行為的手段,重點(diǎn)討論了防范財(cái)務(wù)報(bào)表粉飾行為的方法。其結(jié)論可為提高財(cái)務(wù)報(bào)表的可靠性、公允性及決策有用性提供參考意見(jiàn)。全文主要分為三個(gè)部分。第一部分是簡(jiǎn)述財(cái)務(wù)報(bào)表粉飾行為產(chǎn)生的危害及動(dòng)機(jī)；第二部分分析財(cái)務(wù)報(bào)表粉飾行為的手段；第三部分找出防范財(cái)務(wù)報(bào)表粉飾行為的方法；最后對(duì)可以進(jìn)行全面總結(jié)。關(guān)鍵詞：財(cái)務(wù)報(bào)表；粉飾行為

2、；防范thispreciousresourceAdvantagetookfulladvantage,mobilizingforcesforthedevelopmentsuggestionsinPingliang.Fouristoincreasefundingininfrastructure-buildingontoanewstage."SARS"impactofPingliang,PingliangMansionHotelandcalmly,insistononehandandpreventing"SARS",onehandandnormaloperati

3、on.Underthecareandsupportofthemunicipalgovernment,hotelinPingliangactivelyfinancing,comprehensivehardwarefacilitieshavebeenupgraded11財(cái)務(wù)報(bào)表粉飾行為及其防范thispreciousresourceAdvantagetookfulladvantage,mobilizingforcesforthedevelopmentsuggestionsinPingliang.Fouristoincreasefundingininfrastr

4、ucture-buildingontoanewstage."SARS"impactofPingliang,PingliangMansionHotelandcalmly,insistononehandandpreventing"SARS",onehandandnormaloperation.Underthecareandsupportofthemunicipalgovernment,hotelinPingliangactivelyfinancing,comprehensivehardwarefacilitieshavebeenupgraded11財(cái)務(wù)報(bào)表粉飾

5、行為及其防范thispreciousresourceAdvantagetookfulladvantage,mobilizingforcesforthedevelopmentsuggestionsinPingliang.Fouristoincreasefundingininfrastructure-buildingontoanewstage."SARS"impactofPingliang,PingliangMansionHotelandcalmly,insistononehandandpreventing"SARS",onehandandnormaloper

6、ation.Underthecareandsupportofthemunicipalgovernment,hotelinPingliangactivelyfinancing,comprehensivehardwarefacilitieshavebeenupgraded11財(cái)務(wù)報(bào)表粉飾行為及其防范thispreciousresourceAdvantagetookfulladvantage,mobilizingforcesforthedevelopmentsuggestionsinPingliang.Fouristoincreasefundingininfra

7、structure-buildingontoanewstage."SARS"impactofPingliang,PingliangMansionHotelandcalmly,insistononehandandpreventing"SARS",onehandandnormaloperation.Underthecareandsupportofthemunicipalgovernment,hotelinPingliangactivelyfinancing,comprehensivehardwarefacilitieshavebeenupgraded11財(cái)務(wù)報(bào)

8、表粉飾行為及其防范AbstractBasedontheanalys