创建财务造假的分析指标模型.doc

创建财务造假的分析指标模型 作者：昆明理工大学应用技术学院 本科2005级财务管理专业 程红英 教师：昆明理工大学应用技术学院 袁韶炜 职称：会计师 经济师 Establishing the analytical index model for financial fraudulence AUTHOR: Hongyingcheng FACULTY OF TECHNOLOGY, KUNMING UNIVERSITY OF SCIENCE TECHNOLOGY INSTRUCTOR: ShaoweiYuan FACULTY OF TECHNOLOGY, KUNMING UNIVERSITY OF SCIENCE TECHNOLOGY摘要改革开放以来，随着社会的发展，我国企业规模越来越大，实力也越来越强，为我国的社会进步做出了不可忽略的贡献。然而，在众多的企业中总是存在一些企业为了个人的私利，不顾国家法律条文的规定进行弄虚作假，对国家对社会危害较大。中介审计部门往往与企业商业利益挂钩，对这些企业的造假进行隐瞒。而国家审计部门的查假往往依赖于中介机构使查假存在滞后性，且现行查假手段需要花费大量的成本。那么是否可以创建一种新的查假方法可以在造假行为的初始阶段通过一系列的指标迅速及时的反映出来，在具体的“查假”过程中，通过一系列的指标指明稽查的方向，同时节约成本。本文通过对一些造假企业的报表进行分析，得出那些存在异常的指标，之后创建出新的查假模型，并对这模型进行了论证。 关键词： 财务造假 成本 指标分析 查假模型 Abstract Since the reform and opening policy, the scale of companies in our country is imposing and the power is increasing with the development of society. The companies make a great contribution to our society. But some companies practice fraud in financial statements regardless of articles of law in our country. And they do this just for the personal interests, so the behavior is harmful of the society. The intermediary auditing departments are in reference to commercial profit, so they will hide the forgery of the companies. The national auditing departments are often depend on the intermediary auditing departments in the facet of searching out the forgery, therefore the deed about searching out the forgery exists the hysteretic nature, and will need a large of cost. If there is a new technique of searching out the forgery, it can find out the forgery by a series of financial target when the company cooks the books just now. When the auditing departments are searching out the forgery specifically, they can fix on the orientation by a series of financial target and save cost. The intent of this text is to set up a new model be used for searching out the forgery, with analyzing some fake financial statements, then we can receive some enormous financial targets. Keywords: financial fra