摘要:财务报表内容是企业对外提供的主要财务信息，也是连接企业与政府、投资者、债权人等报表使用者的桥梁。但是目前，无论是国内还是国外，企业财务报表粉饰现象都是普遍存在的。粉饰过的财务报表掩盖了企业真实的财务状况和经营成果，向报表使用者传达不准确或是不真实的信息。然而，政府监管部门以及社会监督等存在着局限性，对粉饰过的财务报表不能及时识别出来并予以防范，而且因为信息的不对称和使用者受专业知识的限制，报表使用者与报表提供方相比较就处于十分不利的地位，使用者经常会被粉饰的财务报表所误导，从而做出错误判断和不正确的决策，最终遭受损失，这些都不利于市场经济健康、有序地发展。如何有效识别与应对财务报表粉饰变得十分必要。
我国现在的经济正在快速的发展，但由于市场不发达和各种制度的不健全等因素，使得财务报表粉饰现象日趋严重，而且报表粉饰的手段也越来越复杂，粉饰的程度也越来越高。因此本文主要从财务报表粉饰的现状出发，论述财务报表粉饰产生的社会经济基础和内外部动因，分析企业财务报表粉饰的常见手段与类型，探析如何识别财务报表粉饰现象，并在此基础上，分别针对管理人员、企业治理结构、相关法规和监管制度提出如何有效防范财务报表粉饰的建议。
关键词：财务报表，粉饰行为，识别方法,治理对策
ABSTRACT:Financial statements of enterprise to are key financial information that provided by companies, connected with the government, investors, creditors and other users of financial statements . But now, corporate financial statements whitewash phenomenon is widespread whether domestic or abroad. Whitewash over the company's financial statements cover the real financial position and operating results,and inaccurate or untrue information were conveyed to the users of financial statements. However, government regulators and the community supervision have their limitations, like the whitewash financial statements can not be promptly identified and prevention, and because of information asymmetry and users are subject to the restrictions of expertise, Statement users compared with statement disclosing party is in a very bad position, users will often be mislead by the whitewashed financial statements, thereby make wrong judgments and incorrect decisions, and eventually suffer losses. These aspects are not conducive to a market economy healthy and orderly development. How to effectively identify and respond to the financial statements whitewash becomes necessary.
China is in a period of rapid development, the market is undeveloped, and various factors such as the system is not perfect, so the phenomenon of increasingly serious whitewash financial statements, therefore this article mainly from the present situation of the financial statements whitewash,discusses the social economic foundation and internal and external motivation which caused the financial statements whitewash, analysis of company financial statements whitewash the common method and type, discusses how to identify financial statements whitewash phenomenon. And on this basis, proposed how to effectively guard against financial statements whitewash suggestions respectively for management, corporate governance structure, relevant statutory and regulatory regime.
Keywords: Financial Statements, whitewash behaviour, identification method, prevent strategy .
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