In the process of preparing financial statements, there are indeed some legitimate adjustment methods that are intended to more accurately reflect the financial status and operating results of the company. However, these adjustments must comply with relevant accounting standards and regulations to ensure the transparency and authenticity of information. Nevertheless, even if some adjustment methods are technically legal, if they are deliberately abused, they may still lead to misleading investors and analysts and inaccurate judgments about the company's financial status. Such behavior not only violates ethical standards, but may also violate the law, leading to serious legal consequences and loss of reputation. Here are some aspects that need attention: 1. **Transparency of adjustments**: All financial adjustments should be clearly disclosed in the notes to the financial statements to ensure that users can understand the nature and reasons for the adjustments. 2. **Compliance with accounting standards**: Adjustments must be made strictly in accordance with generally accepted accounting standards (such as International Financial Reporting Standards IFRS or US Generally Accepted Accounting Principles GAAP) to avoid operating in the gray area of the standards. 3. **Independent audit**: Regular independent audits can increase the credibility of financial statements and reduce the risk of adjustments being abused. 4. **Internal control**: Establish and maintain a strong internal control system to ensure the accuracy and integrity of financial data and prevent human manipulation. 5. **Code of Ethics**: Corporate management and financial personnel should follow professional ethics, ensure the authenticity of financial statements, and avoid any form of financial manipulation. In short, although there are legal means of financial adjustment, these means must be used within a transparent, compliant and ethical framework. Any attempt to mislead investors and analysts through legal adjustment means will bring serious legal and reputational risks, not only damaging the interests of the company itself, but also undermining the fairness and trust foundation of the market.