摘 要企业在处理财务报告时，最基本的立场就是要求数字准确，其首要达到的目标便是真实和公允。然而在我国现实经济社会中，这一目标却愈发被扭曲。各类五花八门的会计手段所形成的粉饰舞弊现象穿插在企业的财务报告中，使得部分企业公司的财务报告与其原本的意义和目的产生了偏离，甚至于最终发展成为一场纯粹的数字游戏，与其如实反映公司经营情况状况的初衷愈行愈远。本文先阐述我国上市公司财务报表粉饰行为的现状，以此为切入点，总结出对于财务报表粉饰行为进行防范的意义。再通过对财务报表粉饰产生的动因进行阐述,讨论几种常见的粉饰动因理论，例如：冰山理论、舞弊三角理论、GONE理论和风险因子理论。之后，本文会再着重分析企业粉饰财务报表的常见手段。同时本文将着重介绍风险因子理论，该理论认为舞弊机会、舞弊暴露的可能性、舞弊者受惩罚的性质和程度以及舞弊者的道德品质和动机是会计舞弊的主要影响因素，所以本文将从五个角度出发，对我国上市公司会计舞弊的原因再进行全面分析。最后结合近几年来的一些公司案例，对公司粉饰的惩罚力度进行分析，最终提出有效防范财务报表粉饰的建议。72098

毕业论文关键词：财务报表；粉饰动因；有效防范；粉饰手段；惩罚力度

Research on the Financial Statements ‘Whitewash Means of Our Country Listed Company 

Abstract In the world of enterprise financial statements ,the most basic request is the figure accurate 。True and Fair are above all ,is the target that the financial statements should achieve 。But in our actual economic life ,this goal has become increasingly distorted 。Filled with financial statement is a wide variety of means of accounting financial fraud phenomenon ,make the financial statements deviated from its original meaning and purpose ,even become a pure digital game ,and further away from the original intention to reflect the true operation conditions。 This paper discusses reason result in financial fraud, understanding the importance of preventing financial statements from the act of dressing up。 Then through discussing the cause of the production of the financial statements, to understand the several common causes 。For example：Iceberg Theory ,Fraud Triangle Theory ,Gone Theory and Risk Factor Theory 。 After that ,the author will focus on the analysis of the common means of corporate financial statements 。The author will focus on the Risk Factor Theory ,this theory thinks that the chance of fraud，the possibility of fraud ,the nature and degree of punishment ,the moral character and the motive of the fraud are the main factors of accounting fraud。 So the author will start from five angles ,on the reasons of accounting fraud in our country’s listing Corporation to conduct a comprehensive analysis 。 Combined with a number of companies ’cases in recent years ，at the same time for the company to gloss over the punishment，and put forward some advice of how to prevent the financial effectively from the financial fraud present situation eventually 。

Key words: Financial statement ；whitewash agent；effective prevention     whitewash tool；Punishment dynamics

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