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1、摘要财务报表是财务会计按照企业会计准则，将企业在生产经营过程中发生的经济业务按照资产、负债、所有者权益、收入、费用等要素进行确认、计量、记录和报告后形成的会计报表。对外报送的财务报表有严格的编制要求，以企业所发生的交易或者事项作为依据,依照会计准则将会计要素在财务报表上一一列示。一套完整的财务报表至少应当包括资产负债表、利润表、现金流量表、所有者权益变动表和附注。一份真实准确的财务报表通常能够简洁而又清晰的向企业投资者、债权人、高层管理者等传递出所需的会计信息，从而做岀相应的决策。但在现实生活屮，不少企业为获取非法利益，企业高管们为追求政绩提高公司整体形象而对财务报表蒂意粉饰，通过不少途径来
2、操纵利润，使之符合管理者的意愿。木文从实际出发，围绕财务报表中可能存在或者出现的问题，结合国内外的硏究现状,阐述企业经常采用的容易迷惑和误导广大投资者、债权人等会计报表使用者的手法，并就如何针对这些常见手法进行识别与防范做出简要分析，减少投资者、债权人等因财务报表的操纵而蒙受的损失。关键词：财务报表；利润操纵；成因；对策ABSTRACTThefinancialstatementsisbasedontheaccountingstandardsforbusinessenterprisesfrombusinessfinancialaccountings.ltwillbeclassifiedasas
3、sets,liabilities,owners*equity,revenues,expensesandotherelements-Theseinformationareallfromtheproductionandmanagementprocessofenterpriseeconomicbusinessandtheyareallintheseriesoftheconfirmation,measurement,recordandreportaftertheformationof.Thefinancialstatementsforoutsiderusershavestrictrequiremen
4、ts.Itshouldbeinaccordancewiththetransactionortheitemsthatoccurredanditwillbeonefactorinthefinancialstatementspresented.Acompletesetoffinancialstatementsshallincludethebalancesheet,theincomestatement,thecashflowstatement,thestatementofchangesinequityandthenotesatleast.Atrueandaccuratefinancialstatem
5、entsalwayspassontheconciseandclearaccourtinginformationtotheinvestors,creditorsandseniormanagers.Then,theywillmakedecisionsinlightofthosefinancialstatements.However,inarealword,manyenterprisesoftenwhitewashfinancialstatementsdeliberatelyinordertoobtainillegalinterests.Theseniormanagersmaydothesamet
6、hingsforpursuingofcorporateexecutivesorimprovingthecompany*soverallimageperformance.Ingenerally,theymanipulateprofitstoconformmanagersbymanyways.Thispaper,fromthepracticalproblemsofeducation,surroundingbytheproblemsfromfinancialstatements,discussthetechniqueswhicharealsoeasytoconfuseandmisleadusers
7、.Inthispaper,itwillmakeabriefanalysisbasedonthecurrentresearchstatusonhowtoidentifyandpreventthesecommonpracticesforreducingthelossesoftheinvestorsandcreditorsbythemanipulationoffinancialstatements.Keywords
