重视企业财务报表的真实性井长生，祝朝霞回顾９５年商品流通企业审计中发现的问题，我们深感目前会计报表能否如实反映企业经营状况问题已不容忽视。以百货行业审计中发现的报表问题为例，会计报表不能如实反映企业的经营状况问题主要表现在以下几个方面；一、库存商品＂... Emphasis on the authenticity of corporate financial statements Jing Changsheng and Zhu Zhaoxia reviewed the problems found in the audit of commodity circulation enterprises in 1995. We are deeply unable to ignore whether the current accounting statements accurately reflect the operating conditions of enterprises. In the department store audit found in the report problem, for example, accounting reports can not accurately reflect the company’s operating conditions mainly in the following aspects: First, the inventory of goods "...