我国虚假财务的报告分析及其应对.doc

财政研究论文-我国虚假财务报告分析及其应对（上）【摘要】财务报告是企业向外界传递自身经营活动情况信息的一种载体，是企业对外提供的反映企业某一特定日期财务状况和某一会计期间经营成果、现金流量的文件，包括数据化信息和非数据化信息。数据化信息如资产负债表、利润表和现金流量表中的有关数据，非数据化信息如财务情况说明书、财务报表附注等。 虚假财务报告是指不符合公认会计准则以及现行法律法规规定，不能如实对外提供反映企业某一特定日期财务状况和某一会计期间经营成果、现金流量的财务报告。可以说，虚假财务报告遍及世界各国，美国的安然事件让全世界人震惊，我国随着琼民源、PT红光、银广厦等上市公司绩优股神话的破灭，也让国人忧心忡忡。其后果是将会误导信息用户的决策方向，引起经济利益的重新分配，从整个社会的角度看，将会破坏市场游戏规则和增加市场交易费用，对经济造成巨大破坏。 本文通过对我国虚假财务报告的分析和研究，旨在对于虚假财务报告的防范和应对起到一定的借鉴和参考作用，从而满足市场及投资者对财务报告的需求。 关键词：虚假财务报告，现状分析，舞弊，审计 Abstract Financial Reporting is a way to express the information of a corporation’s business operation. It’s also a document which can reflect the financial situation at a specific date, as well as the business achievements and cash flow during an accounting period. It includes data information (eg. Balance Sheet, Income Statement, Cash Flow) and non-data information (eg. Financial Illustration, Annotation of Financial Statement). Fraudulent Financial Reporting is a kind of reporting which doesn’t keep to the generally acknowledged accounting principal and the present law or discipline. Nowadays, we can find Fraudulent Financial Reporting all round the world. People were surprised by Enron Affair in USA. And Chinese people also get worried by the destruction of blue chip such as Qiong Ming Yuan, PT Hong Guang, Yin Guang Xia and other public companies. Fraudulent Financial Reporting will mislead the decisions of information users and redistribute the economic profits. From the whole society, it will destroy the market rules and increase the trade expenses, which will create deep destruction to economy. The paper aims at being effective to the precaution and solution of Fraudulent Financial Reporting by analysis and research, so as to meet the needs of market and investors. Key words: Fraudulent Financial Reporting, Present Condition Analysis, Fraud, Audit 目　录 一、序言?????????????????????????????????????????????????????1 二、文献综述???????????????????????????????????????????????1 三、虚假财务报告现状分析???????????????