【正文】 5 年 5% 公司無形資產(chǎn)按取得時(shí)的實(shí)際成本計(jì)價(jià)入帳，以購入方式取得的無形資產(chǎn)按實(shí)際支付的價(jià)款作為實(shí)際成本。長期投資為股權(quán)投資，按取得時(shí)的實(shí)際成本作為初始投資成本，核算方法為成本法。本公司壞賬核算方法采用直接轉(zhuǎn)銷法。記賬本位幣：人民幣。 會(huì)計(jì)舞弊的動(dòng)因及防范的分析和研究 iv 太原理工大學(xué) 畢業(yè)論 文 1 企業(yè)的管理體制和組織機(jī)構(gòu) mmm 有限公司成立于 1999 年 7 月 12日，注冊資金 4000 萬元，法定代表人：mmm；公司類型：有限責(zé)任公司；住所：晉城市澤州路 mm號(hào)；營業(yè)范圍：煤炭企業(yè)投資與管理、建材銷售、礦山設(shè)備維修、配件加工、技術(shù)培訓(xùn)、農(nóng)業(yè)高科技開發(fā)、農(nóng)副產(chǎn)品經(jīng)銷。會(huì)計(jì)舞弊的動(dòng)因及防范的分析和研究 i 會(huì)計(jì)舞弊的動(dòng)因及防范的分析和研究 前言 隨著我國市場經(jīng)濟(jì)的快速發(fā)展，會(huì)計(jì)的作用越來越大，會(huì)計(jì)的地位越來越重要 。 會(huì)計(jì)舞弊的動(dòng)因及防范的分析和研究 ii 目錄 一般部分 ............................................................................................................... 1 企業(yè)的管理體制和組織機(jī)構(gòu) .................................................................................. 1 企業(yè)財(cái)務(wù)報(bào)表 ........................................................................................................ 2 業(yè)資產(chǎn)與資本分析 .................................................................................................... 7 ........................................................................... 7 資產(chǎn)結(jié)構(gòu)的具體分析評價(jià) .................................................................................... 12 利潤表分析 .......................................................................................................... 17 現(xiàn)金流量表分析 ................................................................................................... 18 ..................................................................................................... 22 短期償債能力分析 ............................................................................................... 22 長期償債能力分析 ............................................................................................... 24 ..................................................................................................... 26 與收入相關(guān)的獲利能力指標(biāo)分析 ......................................................................... 26 與資產(chǎn)相關(guān)的獲利能力指標(biāo)分析 ......................................................................... 27 與融資相關(guān)的獲利能力指標(biāo)分析 ......................................................................... 28 ..................................................................................................... 29 總資產(chǎn)周 轉(zhuǎn)率分析 ............................................................................................... 29 周轉(zhuǎn)率分析 .......................................................................................................... 29 營業(yè)周期分析 ...................................................................................................... 29 固定資產(chǎn)周轉(zhuǎn)率分析 ........................................................................................... 29 ..................................................................................................... 30 股東權(quán)益增長率 ................................................................................................... 30 資產(chǎn)增長率 .......................................................................................................... 30 銷售增長率 .......................................................................................................... 30 收益增長率 .......................................................................................................... 31 ............................................................................................................. 31 籌資風(fēng)險(xiǎn)分析 ...................................................................................................... 31 會(huì)計(jì)舞弊的動(dòng)因及防范的分析和研究 iii 投資風(fēng)險(xiǎn)分析 ...................................................................................................... 32 破產(chǎn)風(fēng)險(xiǎn)分析 ...................................................................................................... 33 ............................................................................................................. 33 專題部分 摘要： ........................................................................................................................... 38 關(guān)鍵詞： ....................................................................................................................... 38 ..................................................................................................... 39 會(huì)計(jì)舞弊的概念 ................................................................................................... 39 會(huì)計(jì)舞弊的表現(xiàn) ................................................................................................... 39 會(huì)計(jì)舞弊的常見類型 ........................................................................................... 40 .......................................................................................... 42 目標(biāo)利益差別，存在激勵(lì)不相容 ......................................................................... 42 信息不對稱，掩飾會(huì)計(jì)舞弊 ................................................................................ 42 會(huì)計(jì)舞弊是潛在道德風(fēng)險(xiǎn)的顯性化 ..................................................................... 43 會(huì)計(jì)政策的缺陷 ................................................................................................... 43 .......................................................................................... 43 內(nèi)在監(jiān)督機(jī)制 ...................................................................................................... 43 外在監(jiān)督機(jī)制 ...................................................................................................... 44 利用社會(huì)審計(jì)的手段來進(jìn)行監(jiān)督 ......................................................................... 45 結(jié)束語 ........................................................................................................................... 47 參考文獻(xiàn) ....................................................................................................................... 48 致謝 .................................................................................................. 錯(cuò)誤 !未定義書簽。會(huì)計(jì)年度：自公歷 1月 1日起至 12 月 31日止。 應(yīng)收