剖析財(cái)務(wù)造假的手段及防范措施-文庫(kù)吧
2025-06-08 03:20 本頁(yè)面
【正文】 reign financial fraud occurred frequently, fraud not only the domestic problems, has bee a global hot issue. At the same time, serious damage to the national economic interests. How a good financial distortion has bee the focus of the economic problems. Of financial fraud problems in study, not only can spread of financial fraud phenomenon and correct understanding of the essence, and can provide reference for effective management of financial fraud phenomenon countermeasure and basis. This paper on the concept, characteristics and the reasons of the fraud did briefly。 Secondly analyzes the harm of financial fraud and means。 Finally some measures to prevent financial distortion.Key words: financial fraud, means, and preventive measures目錄一、緒論………………………………………………………………………………………1二、財(cái)務(wù)造假概述……………………………………………………………………………2（一）財(cái)務(wù)造假的概念………………………………………………………………………2（二）財(cái)務(wù)造假的特征………………………………………………………………………2（三）財(cái)務(wù)造假的原因………………………………………………………………………3三、財(cái)務(wù)造假的危害及手段…………………………………………………………………5（一）財(cái)務(wù)造假的危害………………………………………………………………………5（二）財(cái)務(wù)造假的主要手段…………………………………………………………………6四、財(cái)務(wù)造假的防范措施……………………………………………………………………8（一）提高會(huì)計(jì)誠(chéng)信…………………………………………………………………………8（二）改善管理體制和會(huì)計(jì)規(guī)則……………………………………………………………8（三）增加處罰力度，提高造假成本………………………………………………………8（四）建立健全企業(yè)內(nèi)部控制制度…………………………………………………………9（五）建立社會(huì)檢舉制度……………………………………………………………………9結(jié)論 …………………………………………………………………………………………10致謝 …………………………………………………………………………………………11參考文獻(xiàn) ……………………………………………………………………………………12 本科畢業(yè)論文（設(shè)計(jì)） 第12頁(yè)一、緒論自20世紀(jì)以來(lái)，隨著世界經(jīng)濟(jì)的迅速發(fā)展，各個(gè)國(guó)家上市公司的財(cái)務(wù)報(bào)表造假、信息披露不真實(shí)的現(xiàn)象也層出不窮，引起全社會(huì)各領(lǐng)域的廣泛關(guān)注。而我國(guó)自證券市場(chǎng)建立以來(lái)，企業(yè)虛假財(cái)務(wù)報(bào)表的丑聞也時(shí)不時(shí)曝光在大眾的面前，如綠大地造假案、銀廣夏造假案等。企業(yè)的財(cái)務(wù)造假事件一方面給廣大中小投資者提供了不實(shí)的投資信息，造成中小投資者投資失誤及財(cái)務(wù)損失，另一方面也在一定程度上制約著我國(guó)經(jīng)濟(jì)的發(fā)展。因此，文章將剖析財(cái)務(wù)造假手段及防范措施，希望對(duì)相關(guān)機(jī)構(gòu)制定防范財(cái)務(wù)造假的政策措施提供一定的幫助。關(guān)于財(cái)務(wù)造假問(wèn)題的解決是一件刻不容緩的事，對(duì)財(cái)務(wù)造假事件的探討的主要意圖是通過(guò)分析我國(guó)會(huì)計(jì)造假的原因、危害及手段，從而進(jìn)一步完善會(huì)計(jì)法規(guī)、制度，促進(jìn)會(huì)計(jì)工作者遵守職業(yè)操守[1]。我國(guó)企業(yè)的財(cái)務(wù)造假問(wèn)題日益嚴(yán)重，雖然國(guó)家有關(guān)部門(mén)一再加大治理力度，仍然還是看不到明顯的效果，部分企業(yè)執(zhí)迷不悟、變本加厲?！按蚣僦贰崩щy重重，其本質(zhì)原因是，社會(huì)環(huán)境的不完善，在管理等方面問(wèn)題較多，致使會(huì)計(jì)信息失真。二、財(cái)務(wù)造假概述（一）財(cái)務(wù)造假的概念財(cái)務(wù)造假，是指有關(guān)會(huì)計(jì)從業(yè)人員為滿(mǎn)足個(gè)人需求、其會(huì)計(jì)主體的經(jīng)濟(jì)利益需求，或達(dá)到某種目的。運(yùn)用相關(guān)經(jīng)
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