经济学家亚伯拉罕·比尔拉夫早就说过：“财务报表有如名贵的香水，只能细细品鉴，而不能生吞活剥”。业内也有人士言，长铁匠，短木匠，会计会调账。由此可见，财务报表具有神秘性。而一些上市公司正是利用财务报表的神秘性，以财务数字为游戏，完成其“变脸”、“变身”的过? Economist Abraham Billuff has long said: “The financial statements are like precious perfumes, which can only be tastfully scrutinized and can not be absorbed by the living.” There are also people in the industry, long blacksmiths, short carpenters, accountants will adjust accounts. This shows that the financial statements are mysterious. However, some listed companies make use of the mystery of financial statements and financial figures as a game to complete their “face-changing” and “transfiguration” activities.