企业会计报表为加强税收、提高企业内部管理水平、投资和信贷活动以及政府经济部门实施宏观调控提供了重要依据与参考。但目前我国的会计报表粉饰现象十分严重,笔者重点对会计报表粉饰的危害及其防范进行了探讨。 Enterprise accounting statements to provide an important basis and reference for the strengthening of tax revenue, improve the level of internal management, investment and credit activities, as well as macroeconomic regulation and control of the government’s economic sector. However, at present, the phenomenon of whitewashing accounting statements in our country is very serious. The author focuses on the harm of the whitewashing of accounting statements and their precautions.