【正文】 情況做出以下分析評(píng)價(jià)。稅目及稅率：本公司適用的增值稅稅率為 17%，營(yíng)業(yè)稅稅率為 5%，城建稅稅率為 7%，教育費(fèi)附加為 3%，地方教育費(fèi)附加為 2%，價(jià)格調(diào)控基金為 %， 所得稅稅率 25%。固定資產(chǎn)的折舊方法：采用直線法計(jì)提折舊，估計(jì)經(jīng)濟(jì)使用年限和預(yù)計(jì)殘值率（ 3%、 5%）確定其折舊率。 應(yīng)收賬款壞賬的確認(rèn)標(biāo)準(zhǔn)為： (1)債務(wù)人破產(chǎn)或死亡，以其破產(chǎn)財(cái)產(chǎn)或遺產(chǎn)清償后仍然不 能收回的應(yīng)收賬款； (2)債務(wù)人逾期未履行償債義務(wù)，且具有確鑿證據(jù)表明無(wú)法收回的款項(xiàng)。 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(píng)價(jià) .................................................................................... 12 利潤(rùn)表分析 .......................................................................................................... 17 現(xiàn)金流量表分析 ................................................................................................... 18 ..................................................................................................... 22 短期償債能力分析 ............................................................................................... 22 長(zhǎng)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(yíng)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(zhǎng)率 ................................................................................................... 30 資產(chǎn)增長(zhǎng)率 .......................................................................................................... 30 銷售增長(zhǎng)率 .......................................................................................................... 30 收益增長(zhǎng)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(jiàn)類型 ........................................................................................... 40 .......................................................................................... 42 目標(biāo)利益差別，存在激勵(lì)不相容 ......................................................................... 42 信息不對(duì)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(lái)進(jìn)行監(jiān)督 ......................................................................... 45 結(jié)束語(yǔ) ........................................................................................................................... 47 參考文獻(xiàn) ....................................................................................................................... 48 致謝 ...................................................................................................錯(cuò)誤 !未定義書簽。 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(cè)資金 4000 萬(wàn)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(yíng)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(kāi)發(fā)、農(nóng)副產(chǎn)品經(jīng)銷。本公司壞賬核算方法采用直接轉(zhuǎn)銷法。