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随着企业承包制的实行，为达到某种目的，有的企业不惜通过各种手段，对会计报表加以粉饰。常见的几种形式有：利用债权信息虚增利润；通过关联交易调节利润；利用利息资本化调节利润；等等。因此，为保障国家利益不受损失，建立现代企业制度，使企业能够健康有序的发展，可通过剔除不良资产，识别关联交易，分析现金流量等方法，对会计报表的粉饰加以识别
With the implementation of the enterprise contract system, in order to achieve a certain purpose, some enterprises resort to various means to whitewash accounting statements. Several common forms are: the use of creditor’s rights information inflated profits; through related party transactions to adjust profits; the use of interest capitalization to adjust profits; and so on. Therefore, in order to protect the interests of the state from loss, establish a modern enterprise system and enable the enterprises to develop in a healthy and orderly manner, the finishes of accounting statements can be identified by excluding non-performing assets, identifying connected transactions and analyzing cash flow