上市公司粉饰报表对我国经济的健康发展危害严重。上市公司粉饰报表的原因主要在于 :一是上市公司存在粉饰报表的内在动因 ,二是企业外部监督约束机制不健全。解决上市公司粉饰报表的问题 ,首先要加强会计人员的职业道德教育 ,其次要进一步完善上市公司的外部监管机制 Listed companies whitewash statements on the healthy development of China’s economy, endangering. The main reasons for the listed companies’ whitewashing statements lie in the following reasons. First, the inherent motivation of the listed companies in their whitewash statements is that the external oversight and restraint mechanisms of the enterprises are not perfect. To solve the problem of the whitewashing statements of listed companies, we must first strengthen the professional ethics education of accountants, and secondly, we must further improve the external supervision mechanism of listed companies