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摘要:近年来，诸多大型企业公司的财务报表的操纵问题已经成为全球性的焦点问题，也是本世纪财务会计的重要特征之一。从国际上看，新世纪美国安然公司财务造假一案给资本市场带来极大冲击，随后世界通信几家知名上市公司也暴出财务报告的操纵丑闻。据报道，部分世界500强的大公司，也涉嫌进行财务报表的操作。一向在资本市场以公司治理严谨，内外监督严密为本的美国，这次财务风波中开始受到众人质疑。从国内上看，20世纪90年代初，沪深证券交易所相继成立，我国证券市场从应运而生到飞速发展。虽然不断在完善改进，但对财务报表操纵等相关问题不能盲目乐观，因为发展中不断出现上市公司财务报告操纵案例，2001年“银广厦”案件更是将这个风气推向高潮。因此，对大型企业公司财务报表的操纵及防范措施的探讨和研究有利于预防和治理财务舞弊行为，切实保护投资者利益；有利于公司加强管理，提高经济效益，有利于净化投资环境，促进资本市场的健康发展；有利于社会诚信建设，促进经济和谐健康发展。
关键词 会计报表操纵；操纵动机；操纵手段；识别方法；防范措施
Abstract:In recent years, many large companies manipulate the company's financial statements has become the focus of global issues, but also of the century an important feature of financial accounting. From an international point of view, the new century, the U.S. Enron financial fraud case has brought great impact to the capital markets, followed by several well-known listed companies WorldCom also storms out of the manipulation of financial reporting scandals. According to reports, some of the world's top 500 large companies, but also suspected of financial statements for the operation. Always in strict corporate governance, capital markets, strict internal and external oversight based not on, this financial turmoil in the crowd began to be questioned. From the domestic point of view, the early 1990s, the Shanghai and Shenzhen stock exchanges have been established, from China's securities market came into being to rapid development. While constantly refined and improved, but the manipulation of financial statements and other related issues can not be blindly optimistic, because the development of emerging financial reports of listed companies manipulate cases in 2001 "Yinguangxia" case is the climax of this trend. Therefore, the financial statements of large companies operating and preventive measures conducive to research and study the prevention and management of financial fraud, and effectively protect the interests of investors; beneficial to the company to strengthen management, improve economic efficiency, help purify the investment environment, promote capital the healthy development of the market; conducive to social integrity, and promote the healthy development of economic harmony.
Keywords Manipulation of financial statements Control motivation Manipulation tools recognition methods Preventive measures
首先分析论题的研究背景和意义，然后以各个公司会计报表披露的内容为对象，阐述企业操纵操纵报表的动机，运用理论联系实际、结合案例并辅以数据和图表来说明普遍存在的会计操纵手段，采取一定的会计方法和手段来发现财务指标的异常，以及分析会计报表项目金额的异常情况，从而判断企业是否有存在报表操纵的嫌疑，从而提高分析的效率，影响相关利益者的利益和决策。
针对中国企业存在的会计报表操纵分析不全面的问题，运用比较分析和实例相结合的方法，提出自己独有的财务分析观，改善原有的分析方法，增加报表使用者对报表操纵识别的简易度。同时，还从公司内部治理与外部审计两方面提出内外部的防范措施来避免报表操纵行为，提高会计信息质量，保障会计报表使用者的利益，进一步避免会计报表的操纵行为对市场造成危害。