财务的欺诈及其防范
摘要:随着我国经济的迅速发展,财务信息在经济生活中的作用也越来越大,然而,会计欺诈作为一种企业行为,在经济生活中也越来越明显,阻碍了经济的发展。本文主要从四个方面来论述,第一部分主要对财务欺诈进行概述,介绍了财务欺诈的概念、特点及危害。第二部分我国财务欺诈的现状及原因分析,在了解财务欺诈的基础上,进行了原因分析。第三部分在了解了财务欺诈的概况和我国财务欺诈的现状及原因的基础上,又了解了我国财务欺诈的识别方法,进一步提出财务欺诈的防范对策。
关键词:财务信息 财务欺诈 原因分析 防范对策
With the rapid development of China’s economy, the financial information in the economic life is also increasing, accounting fraud, however, as a corporate behavior in economic life alsobecome increasingly evident, hindering economic development.This paper mainly discussed from four aspects, the first part anoverview of the financial fraud, and introduce the concept, characteristics and hazards of financial fraud. The second part ofthe status quo of China’s financial fraud and cause analysis,cause analysis on the basis of understanding of the financialfraud. The third part in the understanding of an overview of thefinancial fraud and the status quo of China’s financial fraud andreasons on the basis of understanding of financial fraudidentification method further proposed the preventive measuresof financial fraud.
Key words: Financial Information Financial Fraud Cause Analysis
Cause Analysis
目 录
Abstract…………………………………………………. 2
1.2.1 弄虚作假越来越复杂化、多样化…………………….. 4
1.3.1扰乱了市场经济的正常运行,影响我国宏观经济政策的运行和制定 5
1.3.2造成国有资产流失,严重损害国家的经济利益……………. 5
1.3.3给各行业带来不正之风,危害社会的稳定……………….. 6
2.我国财务欺诈的现状及原因分析………………………………. 6
2.2.1相关法律法规不健全及责任缺陷……………………… 7
2.2.2各种利益的驱使导致财务欺诈……………………….. 8
3.我国财务欺诈的识别及防范对策………………………………. 9
3.1.1分析性复核法是对企业重要的比率或趋势………………. 9
3.2财务欺诈的表现形式………………………………….. 11
3.3.1 完善相关的法律法规体系,明确责任………………… 12
3.3.2加强财务人员的素质培训………………………….. 12
3.3.3建立完善内部控制体系……………………………. 12