identification of false accounting statements（识别虚假的会计报表）.docVIP

Identification of false accounting statements Abstract This paper analyzes the causes of the present false financial statements, production methods and identification methods, based on false financial statements made to solve the problem of countermeasures. Keywords: financial statements, accounting information; accounting integrity Financial statements to investors on the market is an important source of business information, reflect the socio-economic and business management to the final result. False financial statements to investors the wrong information about the company, will lead to investor decision-making errors and, ultimately, investors and businesses and even national economic losses, so identification and prevention of false financial statements has become a top priority. First, the causes of false financial statements Read the financial statements of an enterprise is to understand the financial condition, operations, profitability levels of an important way. Companies making false financial statements the way, no more than three purposes: First, to deceive investors. Enterprises in order to obtain the reward or the trust of investors, financial statements often contain whitewash the motivation, and second, in order to obtain banking and commercial credit. Bank creditors and other financial institutions is bound to the release of credit risk from the perspective of control, unwilling to business losses, property security is not strong, providing companies with poor credit status of credit so that poor operating conditions and much-needed funds of enterprises, prone to manipulation of accounting information, accounting statements to gloss over the credit funds for financial institutions and suppliers of commercial credit of motivation and the third is to reduce taxes. corporate income tax in the accounting students on the basis of profit through tax adjustments, the accounting profit adjusted taxable income, multiplied by the applicab