识别上市公司虚假会计报表的前提是注册会计师必须了解虚假会计报表的主要特征。笔者通过对几家已被证实存在问题的上市公司会计报表进行深入分析,发现经过粉饰的上市公司虚假会计报表具有以下主要特征: 一、报表反映的主要财务指标严重不合理 上市公司的主要财务指标包括流动比率、速动比率、资产负债率、投资报酬率、存货周转率、主营业务利润率、每股收益及净资产收益率等。注册会计师在审计工作中首先应根据所审查的会计报表计算出主要财务指标并判断其合理性。判断财务 The premise for identifying false accounting statements of listed companies is that certified public accountants must understand the main features of false accounting statements. The author of several listed companies have been proven to have problems in-depth analysis of financial statements and found that the whitewashing of listed companies false accounting statements have the following main features: First, the report reflects the major financial indicators of serious unreasonable listed company’s main financial indicators Including the current ratio, quick ratio, asset-liability ratio, return on investment, inventory turnover, the main business profit margin, earnings per share and return on net assets. CPA in the audit work should first be based on the audited accounting statements to calculate the main financial indicators and to determine its reasonableness. Judge financial