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企业经营管理过程中,保证财务报表的准确性与有效性时非常必要的,因为企业整体的经营状况与财务状况需要由财务报表来进行反映,做好财务报表的管理工作显得非常的必要,但是目前的企业财务报表中存在较多的粉饰行为,对于企业的财务秩序及管理者的正确决策都具有严重影响,本文就主要对财务报表中的粉饰行为及其防范措施予以简单分析讨。
It is necessary to ensure the accuracy and validity of the financial statements during the course of business operation and management. Because the overall business conditions and financial conditions of the enterprise need to be reflected in the financial statements, it is necessary to do a good job in the management of the financial statements. However, At present, there are many whitewashing behaviors in corporate financial statements, which have a serious impact on the financial order of enterprises and managers’ correct decisions. This article mainly analyzes the whitewashing behavior and its precautionary measures in financial statements.