上市公司财务报告粉饰行为分析及对策  

Analysis and Countermeasures on Whitewash Behavior in Financial Reports of Listed Companies

作　　者：张步凡 

机构地区：[1]燕山大学经济管理学院,河北秦皇岛066004

出　　处：《安徽理工大学学报（社会科学版）》2017年第5期55-58,共4页Journal of Anhui University of Science and Technology:Social Science

摘　　要：在上市公司财务粉饰愈演愈烈的背景下,引出财报粉饰的内涵,通过内外因结合分析法多角度解读了上市公司财报粉饰的动因,然后采用定性和定量的方法重点分析了粉饰手段,最后根据分析内容得出了防范上市公司财报粉饰的对策。In the background of the phenomenon that the listed companies ^ financial whitewash behaviors inten-sified, the connotation of whitewash in financial reports is presented. The intention of the listed companies5 fi-nancial whitewash behaviors is analyzed through a combination of internal and external factors from diverse per- spectives, then the means of whitewash behaviors are illustrated as a key by qualitative and quantitative analysis, and the countermeasures for the prevention are listed.

关 键 词：财报粉饰 上市公司 对策 

分 类 号：F275.5[经济管理—企业管理]