【正文】 是有些企業(yè)為了虛增企業(yè)凈資產(chǎn)，企業(yè)就會(huì)弄虛造假。如果公司的現(xiàn)金凈流量長期低于凈利潤，將意味著與已經(jīng)確認(rèn)的為利潤相對(duì)應(yīng)的資產(chǎn)可能不能轉(zhuǎn)化為現(xiàn)金流量的虛擬資產(chǎn)。兩表之間具有內(nèi)在的聯(lián)系。比如良好的復(fù)核驗(yàn)證程序、定期的報(bào)告和記錄程序、權(quán)限管理等方式都能夠幫助我們很好地維護(hù)、信息、技術(shù)完整，有利于確保企業(yè)各部門提供可靠、及時(shí)的經(jīng)營報(bào)告和財(cái)務(wù)報(bào)告，同時(shí)良好的內(nèi)部控制制度能夠幫助企業(yè)遵循相關(guān)的法律、法規(guī)、慣例，避免損害公司聲譽(yù)和地位。所以，在面臨新的形勢(shì)時(shí)需要廣大會(huì)計(jì)人員跟緊時(shí)代步伐，提高自身的業(yè)務(wù)能力以及會(huì)計(jì)理論水平，保證從事會(huì)計(jì)實(shí)務(wù)操作時(shí)可以準(zhǔn)確應(yīng)用規(guī)則，使得會(huì)計(jì)報(bào)告真實(shí)、準(zhǔn)確、及時(shí)、客觀。 完善經(jīng)理人市場的競爭和聲譽(yù)機(jī)制 經(jīng)理人市場是通過對(duì)職業(yè)經(jīng)理人才能、知識(shí)、創(chuàng)造力、職業(yè)道德等全方位的競爭性定價(jià)實(shí)現(xiàn)職業(yè)經(jīng)理人合理有效流動(dòng)的市場。根據(jù)上市公司的會(huì)計(jì)報(bào)表包括資產(chǎn)負(fù)債表、利潤及利潤分配表和現(xiàn)金流量表計(jì)算各種財(cái)務(wù)指標(biāo)。從導(dǎo)師身上， 我不僅學(xué)到了專業(yè)知識(shí)，也學(xué)到了嚴(yán)謹(jǐn)治學(xué)、謙虛為人的道理。 黑河學(xué)院本科畢業(yè)論文（設(shè)計(jì)） 12 結(jié)束語 目前，虛假財(cái)務(wù)報(bào)告是一個(gè)熱點(diǎn)話題，已經(jīng)引起了國內(nèi)外的廣泛關(guān)注。形成剩余索取權(quán)與控制管理權(quán)相分離的產(chǎn)權(quán)結(jié)構(gòu) 。會(huì)計(jì)人員是處理加工會(huì)計(jì)信息的操作員，需要業(yè)務(wù)素質(zhì)較高，能力優(yōu)秀的人來擔(dān)任。進(jìn)一步完善公司并購重組和關(guān)聯(lián)交易等相關(guān)法規(guī)，按市場規(guī)劃規(guī)范公司并購重組等行為，研究制定有關(guān)會(huì)計(jì)處理方法和操作性規(guī)范，維護(hù)各方面利益以及交易公平。 損益表是以權(quán)責(zé)發(fā)生制為基礎(chǔ)反映企業(yè)經(jīng)營成果的，現(xiàn)金流量表是以收付實(shí)現(xiàn)制反映企業(yè)生產(chǎn)經(jīng)營活動(dòng)的。該指標(biāo)越高，說明企業(yè)產(chǎn)品或商品定價(jià)科學(xué)，產(chǎn)品附加值高，營銷策略得當(dāng)，主營業(yè)務(wù)市場競爭力強(qiáng)，發(fā)展?jié)摿Υ?，獲利水平高。或者不斷深入分析其中的交易價(jià)格、結(jié)算方式是否合理。虛假財(cái)務(wù)報(bào)告給決策者以錯(cuò)誤信息的導(dǎo)向，導(dǎo)致經(jīng)濟(jì)決策失敗，給企業(yè)造成更大的損失。針對(duì)上市公司虛假財(cái)務(wù)報(bào)告民事責(zé)任認(rèn)定難提出了建立法務(wù)會(huì)計(jì)訴訟支持制度的設(shè)想 。s financial situation, operating results, cash flow and change of the rights and interests of the owners of the information, provide financial analysis of data for decision makers, to make scientific decisions. However, false financial and accounting reports provided false information, disrupt the market transaction order. Therefore, to understand a false financial and accounting reports of the means, to master the methods of identifying false financial and accounting reports, to strengthen the prevention of false financial and accounting reports of the measures is of great significance. False financial there will inevitably have a negative impact, so in order to avoid this phenomenon, must play a positive role in economic operation of financial report. This paper focuses on the phenomenon of false financial report, to explore the reasons and means, to study how to identify and prevent false statements. This paper first analyzes the significance and background of the research, on the basis of reading literature, the connotation of false financial and accounting reports are analyzed, then based on the understanding of the connotation, features and identification methods of false financial report, how to present financial reports is false and that puts forward the corresponding method of the association. Finally, from the evening of accounting standards, improve the content of accounting control, increase the intensity of punishment and four aspects to improve the quality and level of the occupation to prevent false financial report. Keywords: The financial and accounting reports Recognition Prevention 黑河學(xué)院本科畢業(yè)論文（設(shè)計(jì)） 1 一、前言 21 世紀(jì)以來，隨著我國經(jīng)濟(jì)的快速發(fā)展，企業(yè)的虛假財(cái)務(wù)報(bào)告行為無論是規(guī)模還是在復(fù)雜程度上都讓人觸目驚心。 本 科 生 畢 業(yè) 論 文 虛假財(cái)務(wù)會(huì)計(jì)報(bào)告的識(shí)別與防范 學(xué) 號(hào)： 姓 名： 年 級(jí)： 系 別： 專 業(yè)： 指導(dǎo)教師： 完成日期： 承 諾 書 我承諾所呈交的畢業(yè)論文（設(shè)計(jì)）是本人在指導(dǎo)教師指導(dǎo)下進(jìn)行研究工 作所取得的研究成果。s financial position and operating results, and play an important role can not be ignored in the operation of enterprises. The financial report is an important information resource. Authenticity is the l