近年来,不论在国际市场还是国内市场,财务造假案件频频发生,严重损害了广大投资者尤其是中小投资者的利益,在很大程度上打击了投资者信心。如果不能及时有效遏制粉饰财务报表之风,那么将会给我国资本市场带来极其负面的影响。本文在分析上市公司粉饰财务报表主要途径的基础上,提出了一些识别方法,供投资者借鉴。 In recent years, financial fraud cases have occurred frequently both in the international market and in the domestic market, seriously damaging the interests of investors, especially small and medium-sized investors, and to a large extent, has dampened investor confidence. If we can not effectively curb the wind of whitewashing financial statements, it will have an extremely negative impact on China’s capital market. Based on the analysis of the main ways of listing financial statements of listed companies, this paper presents some identification methods for investors to learn from.