摘要:證券市場作為資本資源配置的場所，其功能的正常發(fā)揮很大程度上依賴于上市公司的會計信息。然而近年來，由于所有者和經(jīng)營者的價值取向不同，以及某些經(jīng)營者對道德觀念的漠視，上市公司會計信息虛假現(xiàn)象出現(xiàn)了一些新的跡象，這不僅嚴重地損害了投資者利益，打擊投資者的信心，也破壞了整個市場的秩序，引起證券市場資源配置的無效率，影響國家宏觀經(jīng)濟的穩(wěn)定和健康發(fā)展。因此，研究上市公司會計舞弊的方式與手段，剖析其類別和本質(zhì)，對于維護廣大投資者的利益、強化證券監(jiān)管、促進資本市場的健康發(fā)展具有重要的現(xiàn)實意義。

　　　本文以財務報表粉飾的動因為起點，在分析各種報表粉飾常有手段的基礎上，進而找出信息失真的根源，并提出了抑制粉飾行為的若干對策。

關(guān)鍵詞:上市公司；報表粉飾；識別；抑制

Abstract:The security market is the place of capital allocation, the function of which depends largely on the accounting information from listed companies. In recent years, however, due to the different values between the owners and operators of the company, as well as the ignorance of moral values among some operators, signs of accounting information distortion unfavorably emerge from those listed companies. The distortion of accounting information not only do harm to the interest of investors and put the credibility at risk, but also break down the order of the entire security market, which result in low efficiency of resource allocation and adverse impact on stability and development of countries' macro economy. Consequently, in order to protect the interest of investors, strengthen supervision of security and develop the capital market well, it is of great significance to study the behavior and means of accounting fraudulent and analyze its categories and essence.

　　　The paper begins with the cause of window dressing, focus on the origin of distortion of accounting information, and on the basis of analysis of various common means of window dressing, conclude some countermeasure concerning how to restrain the window dressing.

Key Words: listed companies；window dressing；detection；suppression

　　　加強研究上市公司報表粉飾行為、建立其監(jiān)管機制已是刻不容緩，其有助于促進公司治理機制的完善，更在宏觀上促進股票市場功能的正常發(fā)揮，因此，各方應時刻去關(guān)注報表粉飾的發(fā)展趨勢。當然，防范財務報表粉飾是一項現(xiàn)實而復雜的系統(tǒng)工程，筆者認為，關(guān)鍵還是在于各責任體能夠自覺地攜手建立一個有序的會計環(huán)境。如若管理層與經(jīng)營者都能夠以誠信待人，并建立企業(yè)內(nèi)部有效的制衡、約束制度；外部監(jiān)管也能態(tài)度正派強硬、手段成熟，那么，造假現(xiàn)象一定會得到根本上的遏止，報表信息的真實性也會得到應有的保證。