年报自己会说话,对于五花八门的财务造假手段,投资者也有很多办法加以识破。每年的3、4月,都是上市公司密集披露年报的时间。上市公司开始想方设法粉饰业绩,卖股、卖地、重组、资产剥离等招数不少,那么投资者如何看清上市公司年报业绩本相?虚构应收账款是财务造假中重要一环二级市场中,部分上市公司在财务处理过程中常常通过虚增应收账款来虚增营业收入,此前震惊全国的“银广夏”、“郑百文”、“达尔曼”等重大假账事件中,“虚构应收账款”就在其中扮演了极其重要的角 The annual report itself will speak, for a wide range of financial fraud means, investors also have many ways to identify. March and April of each year are listed companies intensive disclosure annual report of the time. Listed companies began to find ways to whitewash performance, selling shares, land sales, restructuring, divestiture and other tricks, then how do investors see the performance of listed companies in the annual report? Fictitious accounts receivable is an important part of the financial counterfeiting secondary market Some listed companies often inflated their operating income by inflating accounts receivable in the course of financial handling, which had previously shocked the country such as “Silver Guangxia”, “Zhengbaiwen”, “Darman” and other major Fake accounts of events, “fictitious accounts receivable ” in which plays an extremely important corner