一、会计报表粉饰的动机透视１为了业绩考核粉饰会计报表。对企业业绩考核有财务指标，也有非财务指标。在我国从计划经济体制转向市场经济体制过程中，财务指标越来越得到重视。为了在经营业绩考核中有不俗的表现，有些管理者通过粉饰会计报表，改善财务指标，以取得“数字 First, the financial statements of the whitewash perspective 1  in order to performance evaluation whitewash accounting statements. There are financial indicators of the performance evaluation of enterprises, there are non-financial indicators. In China’s transition from a planned economy to a market economy, financial indicators are gaining more and more attention. In order to have a decent performance in the performance appraisal, some managers through the whitewash accounting statements, improve financial indicators, in order to obtain "figures