毕业论文__虚假财务报告的识别与防范设计.docVIP

虚假财务报告的识别与防范 [摘 要]财务报告作为会计信息的高度概括，对国家和广大投资者相关使用起着举足轻重的作用。然而当前的会计信息严重失真、会计诚信危机等可以说都是财务造假的结果。财务造假广泛存在，手段多种多样，给国家和广大投资者带来的危害、损失不可估量，严重破坏了经济秩序成为经济发展的绊脚石。本文通过对当前我国虚假财务报告的成因，表现形式和识别方法等方面的总结，提出相应防范治理措施。[关键词]虚假财务报告；识别；防范 False identification and prevention of financial reporting [Abstract]Financial reporting as a highly condensed summary of accounting information, the majority of investors related to the use of state and plays an important role. However, a serious distortion of the current accounting information, accounting, credit crisis can be said is the result of financial frau