按照粉饰对象不同，财务报表粉饰有哪几种类型？各种类型的具体形式是什么？
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前景预测分析的作用
企业业绩评价系统构成要素
常见的综合分析评价方法主要有哪些？（最低回答出四个）
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财务报表粉饰的类型
（1）财务报表粉饰，按照粉饰对象不同，可分为经营业绩粉饰、财务状况粉饰和现金流量粉饰等3种类型。
（2）各种类型的具体形式是：
①经营业绩粉饰包括利润最大化、利润最小化、利润均衡化和利润清洗4种具体形式。
②财务状况粉饰的具体表现形式包括高估资产、低估负债和或有负债。
③现金流量粉饰的主要形式有突击制造现金流量、混淆现金流量的类别等。
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