粉飾決算

• 読み: ふんしょくけっさん
• ローマ字: funshokukessan
• 漢字の分解: 粉 (fun/ko) — powder, disguise; 飾 (shoku/kaza) — decoration, adorn; 決 (ketsu) — settle; 算 (san) — calculate, accounts
• 発音: /ɸɯɴ.ɕo.kɯ.kes.saɴ/

意味

Falsification of financial accounts; window-dressing of accounts. The fraudulent manipulation of financial statements to present a better picture than reality.

A serious financial crime in Japan involving the deliberate falsification of financial statements — inflating revenues, understating liabilities, concealing losses, or manufacturing transactions. Famous cases include the Olympus scandal (2011) and the Toshiba scandal (2015). Under the Financial Instruments and Exchange Act (金融商品取引法), those responsible face criminal prosecution. Auditors who fail to detect 粉飾決算 may also face sanctions.

例文

1. 経営幹部が粉飾決算を指示したとして逮捕された。
2. 粉飾決算が発覚し、会社の株価は一時取引停止となった。
3. 監査法人が粉飾決算を見抜けなかったことが問題視された。

使い方ガイド

場面: accounting, corporate governance, legal, securities

トーン: formal

起源と歴史

粉飾 (embellishment, disguise; 粉 = powder/to coat + 飾 = decoration) combined with 決算 (financial settlement, accounts). The metaphor is of coating accounts in powder to make them appear more attractive.

文化的背景

時代: Modern

世代: Business professionals

社会的背景: Corporate/Legal