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1、-关于我国上市公司财务报表分析问题的研究【摘要】股票市场作为一个重要的资本市场，已经在世界*围内对企业的开展模式和管理模式起到了前所未有的影响，使得企业不需要通过漫长的原始积累来获得开展所必须的资本。但是从其诞生之日起，虚假的会计信息就一直困扰着股票市场的各方参与者，虚假的会计信息使得股市资源配置失效，投资者蒙受损失，监管者疲于奔命。虽然会计制度和法律法规不断完善，上市公司还是在这些制度的狭缝中找到会计舞弊的空间。我国的股票市场从成立至今已经走过了22个年头。在这期间，我国的股票市场从无到有、从大到小、开展迅速但是与此同时，积存于市场中的虚假信息问题却未能得到很好地解决，且不断积累，日益显现。
2、我国股市的虚假信息有着自己的特点，它不单单反映在利润的造假，本钱的虚构等方面。而是一种为了到达种种目的的全方面的会计造假，这种造假最终都反映在企业公开披露的财务报告中，笔者称它为财务报表粉饰。上市公司财务报表粉饰行为的泛滥严重影响了会计信息的质量，甚至于引起了中国股票市场和注册会计师行业的诚信危机，使得股票市场被“边缘化。众多股市参与者呼吁：严厉打击和防*上市公司财务报表粉饰已刻不容缓。本文母的就在于通过对目前我国上市公司财务报表粉饰的手法进展归纳研究的根底上，提出假设干针对性的治理建议，以期为管理部门提供一点参考。本文共分为四章：第一章主要界定财务报表和财务报表粉饰的概念，并且对国内外上市公
3、司财务报表粉饰的状况及其治理措施进展概括性总结，为后文的分析提供一定的根底;第二章主要对我国上市公司财务报表粉饰的动因进展深入探讨；第三章主要具体分析我国上市公司财务报表粉饰的方法和手段，并举例说明；第四章主要结合动因分析提出治理上市公司财务报表粉饰的对策、思路和措施。【关键词】上市公司内部控制制度财务报表治理构造制度强化. z-Research on the question of our country listed pany financial statement analysis【Abstract】As an important part of the capital market,
4、stock market has been all over the world to the enterprise development pattern and the management pattern played an unprecedented impact, makes the enterprise doesnt need a long primitive accumulation to obtain the necessary capital for development. But from the date of its birth, false accounting i
5、nformation has been plagued by all participants of the stock market and false accounting information to make the stock market resource allocation failure, investors suffer losses, regulators fatiguing. Although the accounting system and perfecting laws and regulations, the listed pany or found in th
6、e system of the slit space of accounting fraud. Chinas stock market has been 22 years from its establishment. During this period, the stock market of our country from scratch, from big to small, is developing rapidly but at the same time, accumulated in the problem of false information in the market
7、 has not been solved very well, and to accumulate, increasingly apparent. False information has its own characteristics of Chinese stock market, it is not only reflected in the profit of the fraud, the cost of fiction, etc. But all aspects of a purpose in order to achieve a variety of accounting fra
8、ud, the fraud are ultimately reflected in corporate public disclosure of financial report, the authors call it financial statements whitewash. The spread of the listed pany financial statements whitewash behavior seriously affects the quality of accounting information, and even caused the Chinese st
9、ock market and the integrity of certified public accountants industry crisis, makes the stock market has been marginalized. Many market participants: crack down and prevent the listed pany financial statements whitewash is urgent. The mother of the article is to through to the current our country li
10、sted pany financial statements whitewash, summarized the methods of research, on the basis of put forward some corresponding Suggestions, in order to provide a reference for management department. This paper will be divided into four chapters: the first chapter mainly defines the concept of financia
11、l statements and financial statements whitewash, and on the condition of the listed pany financial statements whitewash at home and abroad and its control measures in general, for later analysis provide certain basis; The second chapter mainly to our country listed pany financial statements whitewas
12、h the motivation to e*plore; The third chapter mainly concrete analysis of Chinas listed pany financial statements whitewash method and means, and illustrate; The fourth chapter mainly dynamics analysis puts forward countermeasures of the governance of the listed pany financial statements whitewash,
13、 ideas and measures【Key Words】The listed panyInternal control systemThe financial statementsThe governance structureSystem to strengthen. z-目录绪论1第一章 财务报表粉饰的概念以及国内外财务报表粉饰的状况2第一节财务报表的概念和类型2第二节 财务报表粉饰的概念和类型2第二章 我国上市公司财务报表粉饰4第一节财务报表粉饰行为产生的原因4一、业绩考核4二、上市配股4第二节财务报表粉饰常见手段5一、操纵收入，本钱以及费用5二、利用关联交易粉饰报表5第三节报表粉饰
14、识别6一、合并报表法6二、关联交易剔除法6第三章南纺股份财务报表粉饰行为分析7第四章财务报表粉饰的防治措施8第一节完善相关法律法规8第二节完善公司治理构造9第三节建立上市公司讲诚信机制9结论10参考文献10致谢11. z-绪论“反映经济真实是会计的根本职能，但是财务报表舞弊这一久治不愈的顽疾却在不断的侵蚀着会计信息的根本职能，甚至在进入新世纪后有在不断的加重，直接威胁到会计信息存在的根底。21世纪始端，正当人们在对新千年充满美好憧憬时，留给会计人的回忆却并不美好，全球资本市场频频遭受财务报表舞弊丑闻的袭击，美国的安然、施乐、世通、泰科、朗讯以及欧洲的帕玛拉特等知名上市公司纷纷卷入其中，舞弊金额
15、一再刷新历史记录。中国的银广夏、st黎明、南田股份等上市公司也发生了恶性财务报表舞弊事件。上市公司屡禁不止的财务报表舞弊行为，不仅给投资者、债权人和广阔员工带来灾难性的财富损失，而且直接动摇了资本市场的重要支柱信心。目前，如何甄别和防*上市公司财务报表舞弊已成为会计学术界和实务界共同关注的焦点。财务报表粉饰是指企业高层管理者或相关会计师事务所采用转移、调节以及虚构等手法编制财务报表，粉饰企业真实财务状况或经营成果等不良行为。具体包括：上市公司通过与相关企业之间的关联交易或者重组的方式来实现费用转移或剥离不良资产；利用*些会计政策的漏洞或会计信息的模糊性。实现债务冲销或掩盖关联交易事实；伪造虚假会计信息，包括虚假交易、虚假出资或虚构会计主体等。上市公司财务搬表粉饰一直是世界性难题。近10年来。从美国的安然、环球电讯、世界通讯、施乐、微软到我国的银广夏、*科龙著名上市公司的财务造假丑闻纷纷先诸传统报端或网络媒体。上市公司的这种行为扰乱了资本市场的正常程序，并诱发了一连串的经济犯罪行为甚至严重的系统风险。同时，虚假会计信息泛滥也导致投资者决策失误、利益受损，由此造成资本市场诚信缺失，严重影响了金融市场的良性开展。因此，有必要借助一定技术手段。对上市公司的财务报表粉饰现
