陈俊. 我国上市公司财务报表粉饰识别研究[J]. 云南农业大学学报(社会科学), 2009, 3(5): 35-36.
引用本文: 陈俊. 我国上市公司财务报表粉饰识别研究[J]. 云南农业大学学报(社会科学), 2009, 3(5): 35-36.
shu
CHEN Jun. The Financial Statements of Listed Companies in China Whitewash Recognition[J]. Journal of Yunnan Agricultural University (Social Science), 2009, 3(5): 35-36.
Citation: CHEN Jun. The Financial Statements of Listed Companies in China Whitewash Recognition[J]. Journal of Yunnan Agricultural University (Social Science), 2009, 3(5): 35-36.
shu

我国上市公司财务报表粉饰识别研究

The Financial Statements of Listed Companies in China Whitewash Recognition

    摘要
  • 摘要: 运用总结的识别财务报表粉饰方法，对产生财务报表粉饰的原因进行分析，找到识别财务报表粉饰的切入点，从而对该上市公司财务报表是否存在粉饰以及粉饰的程度做出了判断。

     

    Abstract: The author has summed up the identification method of the financial statements of whitewash,In this paper, by making analysis on the causes of cosmetic financial statements, it can help us find the entry point to whitewash,then we can judge the existence of whitewash and the extent of it on the financial statements of listed companies.

     

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