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作为银行债权人最需要的就是一双识别企业会计报表真伪的慧眼,识别粉饰过的会计报表,并对会计报表进行可信度分析,是商业银行正确判断企业资信等级以及得出正确结论的重要前提。
As the bank’s creditors most needed is a pair of glasses to identify the authenticity of corporate accounting statements, to identify the whitewashing of financial statements, and the credibility of the financial statements is an important prerequisite for commercial banks to correctly determine the level of corporate credit and arrive at the correct conclusion .