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财务报表的粉饰逐渐出现在投资者的眼中,暴露出来的问题也愈发眼中起来,这不仅仅对公司内部造成不好的影响,一旦外部投资者发现公司对财务报表进行粉饰也会影响其投资的积极性,对公司的融资造成较为严重的阻碍。因此,笔者以此为基础探讨了财务报表的动因并提出一些治理的建议。
As the whitewash of financial statements gradually appears in the eyes of investors, the more exposed problems become more apparent, which not only have a negative impact on the internal of the company, but also affect the investment of external investors once the company discovers that the company finishes the financial statements The enthusiasm of the company caused more serious obstacles to financing. Therefore, I use this as a basis to discuss the motivation of the financial statements and put forward some suggestions for governance.