虚假财务报告的识别与防范（毕业论文）.docVIP

┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ 装 ┊ ┊ ┊ ┊ ┊ 订 ┊ ┊ ┊ ┊ ┊ 线 ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ 长春大学旅游学院 毕业设计（论文）纸 PAGE PAGE 1 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 fraud.Widespread financial fraud, the means varied, the majority of investors to the country and the harm, loss incalculable, serious damage to the economic order to become a stumbling block to economic development. Based on the current causes of false financial reports, forms and identification methods, a summary, the corresponding preventive control measures. [Key words] False financial reports; causes; Prevention TOC \o 1-3 \h \z \u HYPERLINK \l _Toc 引言 PAGEREF _Toc \h 1 HYPERLINK \l _Toc 一、虚假财务会计报告的概述 PAGEREF _Toc \h 1 HYPERLINK \l _Toc （一）虚假财务会计报告的含义 PAGEREF _Toc \h 1 HYPERLINK \l _Toc （二）虚假财务会计报告的类型 PAGEREF _Toc \h 1 HYPERLINK \l _Toc 1.错误型虚假和舞弊型虚假 PAGEREF _Toc \h 1 HYPERLINK \l _Toc 2.财务数据虚假和非财务数据的虚假 PAGEREF _Toc \h 1 HYPERLINK \l _Toc 二、虚假财务会计报告的表现形式 PAGEREF _Toc \h 1 HYPERLINK \l _Toc （一）多记资产，少计费用 PAGEREF _Toc \h 1 HYPERLINK \l _Toc （二）虚构交易事项 PAGEREF _Toc \h 2 HYPERLINK \l _Toc （三）利用关联交易 PAGEREF _Toc \h 2 HYPERLINK \l _Toc （四）随意改变会计政策和会计估计 PAGEREF _Toc \h 2 HYPERLINK \l _Toc 三、案例分析 PAGEREF _Toc \h 3 HYPERLINK \l _Toc （一）万福生科公司简介 PAGEREF _Toc \h 3 HYPERLINK \l _Toc （二）万福生科造假案件发生过程 PAGEREF _Toc \h 3 HYPERLINK \l _Toc （三）万福生科造假案的识别 PAGEREF _Toc \h 4 HYPERLINK \l _Toc 1、虚增收入 PAGEREF _Toc \h 4 HYPERLINK \l _Toc 2、虚