Study Of Corporate Accounting Statements Gloss Over The Problem

As an important information system and management implement, financial statements plays a crucial role with its special function in modulating all kinds of economic relationships between persons. The reason is not only that it can provide investors and loaner evidences which can be got through calculating, transferring and comparing different accounting information during their decision-making but also that it can bring accounting information users great economic outcome.Nowadays, China is placed in the transitional period, windowing dressing appears usually. And the distorted accounting information can bring our society very serious damage. So we can see that the quality ofthe financial statements is of particular importance.From the analysis of the internal and external enterprise environment, this thesis points out that different enterprise may have different motive of windowing dressing, windowing dressing is resulted from many complex factors. This thesis analyzes the main methods that some companies used in all kinds of windowing dressing cases and the main motives of the companies concerned in such cases. This thesis also points out fee basic principles and methods we use to identify windowing dressing through the analysis of the current situation of the windowing dressing and specific cases, and then this thesis discusses how to prevent windowing dressing.At last, the thesis concludes that it is a process to deal with windowing dressing and it needs persistent efforts from all levels and classes of our societies.