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1、財務(wù)報表粉飾行為及其防范財務(wù)報表粉飾行為及其防范摘要財務(wù)報表粉飾行為是一個國際性、歷史性問題，如何防范財務(wù)報表粉飾行為一直是整個會計學(xué)界研究的重點課題，也是各國政府著力解決的重大問題。本文通過分析財務(wù)報表粉飾行為產(chǎn)生的動因及危害,集中分析了財務(wù)報表粉飾行為的手段,重點討論了防范財務(wù)報表粉飾行為的方法。其結(jié)論可為提高財務(wù)報表的可靠性、公允性及決策有用性提供參考意見。全文主要分為三個部分。第一部分是簡述財務(wù)報表粉飾行為產(chǎn)生的危害及動機；第二部分分析財務(wù)報表粉飾行為的手段；第三部分找出防范財務(wù)報表粉飾行為的方法；最后對可以進行全面總結(jié)。關(guān)鍵詞：財務(wù)報表；粉飾行為
2、；防范thispreciousresourceAdvantagetookfulladvantage,mobilizingforcesforthedevelopmentsuggestionsinPingliang.Fouristoincreasefundingininfrastructure-buildingontoanewstage."SARS"impactofPingliang,PingliangMansionHotelandcalmly,insistononehandandpreventing"SARS",onehandandnormaloperati
3、on.Underthecareandsupportofthemunicipalgovernment,hotelinPingliangactivelyfinancing,comprehensivehardwarefacilitieshavebeenupgraded11財務(wù)報表粉飾行為及其防范thispreciousresourceAdvantagetookfulladvantage,mobilizingforcesforthedevelopmentsuggestionsinPingliang.Fouristoincreasefundingininfrastr
4、ucture-buildingontoanewstage."SARS"impactofPingliang,PingliangMansionHotelandcalmly,insistononehandandpreventing"SARS",onehandandnormaloperation.Underthecareandsupportofthemunicipalgovernment,hotelinPingliangactivelyfinancing,comprehensivehardwarefacilitieshavebeenupgraded11財務(wù)報表粉飾
5、行為及其防范thispreciousresourceAdvantagetookfulladvantage,mobilizingforcesforthedevelopmentsuggestionsinPingliang.Fouristoincreasefundingininfrastructure-buildingontoanewstage."SARS"impactofPingliang,PingliangMansionHotelandcalmly,insistononehandandpreventing"SARS",onehandandnormaloper
6、ation.Underthecareandsupportofthemunicipalgovernment,hotelinPingliangactivelyfinancing,comprehensivehardwarefacilitieshavebeenupgraded11財務(wù)報表粉飾行為及其防范thispreciousresourceAdvantagetookfulladvantage,mobilizingforcesforthedevelopmentsuggestionsinPingliang.Fouristoincreasefundingininfra
7、structure-buildingontoanewstage."SARS"impactofPingliang,PingliangMansionHotelandcalmly,insistononehandandpreventing"SARS",onehandandnormaloperation.Underthecareandsupportofthemunicipalgovernment,hotelinPingliangactivelyfinancing,comprehensivehardwarefacilitieshavebeenupgraded11財務(wù)報
8、表粉飾行為及其防范AbstractBasedontheanalys
