财务报告舞弊的预光分析分析-会计学专业论文.docx

优秀毕业论文 精品参考文献资料 Abstract Abstract It is obvious to all that the harm that the financial report practices fraud and causes to global economy is big. As more and more complicated , commercial competition of the structure of the financial report being fiercer and fiercer, it is more difficult to track down too to practice fraud. Manage the financial report and practice fraud and become an extremely complicated and arduous system engineering, involve the perfection of companys administration structure, measure in every aspect , such as promotion , operation quality , improvement of job ability , accounting criterion and auditting the perfection of criterion of the intermediary of investors quality ,etc.. As to investor, the most realistic and also the most real problem at present, learn to practice fraud to discern and analyse to all sorts of numerous and complicated and complicated financial reports , so that reduce ones own risk and lose as much as possible under having no way out to great environment by oneself. Financial report practice fraud , analyze and discern basic link of frame one of to practice fraud , go on omen analyze to financial report. I.e.: Through analyzing the omen signals of different environments of practicing fraud which influence companys performance, find out environmental signal and evidence of the possible influence financial statement authenticity, so as to judge it has possibility and severity that financial report practices fraud. Case that the typical financial reports of China and foreign countries made a general survey of for decades after the eighties of the 20th century and happened practice fraud, no matter practice fraud how sophisticated the means are, the clues of playing tricks that will all spill! Transform influencing the environmental signal and evidence of the financial report authenticity systematizedly into a financial report the omen of practicing fraud and analyse the system, the work of cracking down on the fake be