中小企业的收入舞弊及审计策略.docVIP

摘要 随着经济的发展，企业收入舞弊的现象层出不穷，尤其是中小企业，由于发展水平低，经济业务少而中小企业所有者想获取更高的利润，会采取收入舞弊等手法来实现自己的目的。本文研究的目的在于分析中小企业的概念，划分中小企业的标准；中小企业的收入舞弊的动机和方法有哪些，如何利用审计策略和方法来解决和防范中小企业的收入舞弊现象，以降低中小企业收入舞弊现象发生的风险。 关键词：中小企业、收入舞弊、审计策略 Abstract With the development of economy, the enterprise income fraud phenomenon emerge in endlessly, especially small and medium-sized enterprises, because of the low development level, economic business is little and small and medium-sized enterprise owners to obtain higher profits, income fraud technique would be taken to achieve their purpose. The purpose of this study is to analyze the concept of small and medium-sized enterprises, divided into small and medium-sized enterprise standards; Motivations and methods of the small and medium-sized enterprise income fraud what, how to make use of the audit strategies and methods to solve and the income of small and medium-sized enterprises to prevent fraud, in order to reduce the risk of small and medium-sized enterprise income fraud occurred. Keywords： small and medium-sized enterprises、income fraud、 audit strategy .........................................................................................................1 一、中小企业含义及特点.....................................................................1 （一）中小企业的概念 ..........................................................................................1 （二）中小企业的特点............................................................................................2 二、中小企业收入舞弊的动机.............................................................3 （一）少交税或不交税............................................................................................3 （二）获得银行贷款................................................................................................3 （三）中小企业管理者为了获得更高的利益........................................................4 （四）中小企业为了增资，扩大自己的企业规模................................................4 三、中小企业收入舞弊的方法.............................................................4 （一）企业的收入定义和收入