虚假财务总结报告特征与甄别.pdfVIP

虚假财务报告的特征与甄别 暨南大学 周娅 510632 摘 要 随着资本市场和证劵业金融市场的发展，无论在国内还是在国外，虚假财 务报告已经成为一个严重的经济问题和社会问题。从近些年呈现出的虚假财务 报告的表现形式和种类、规模、频率，不仅反映出我国行业监管力度、法规制 度上存在着不完善，而且更体现出了加快我国诚信体系建设的必要性，使诚信 深入人心，软硬兼施才能使预防虚假财务报告的发生取得实质性效果。虚假财 务报告的产生有客观原因，更有很多主观的人为因素。本文通过对虚假财务报 告涵义的界定并对虚假财务报告和财务报告舞弊做出区别，同时对虚假财务报 告的成因及危害作简要陈述，对虚假财务报告的特征做总结归纳，并区分法律 上和会计上对虚假财务报告的鉴定标准，最后从虚假财务报告甄别的主体、步 骤、环境、方法四个方面来阐述怎样甄别虚假财务报告，使财务报告能够客观 真实地反映企业的财务状况、经营成果和现金流量。 关键词：虚假财务报告 财务舞弊 甄别 False financial report features and screened Abstract As the capital market and card is industry development of financial market, both at home and abroad, false financial report has become a serious economic and social problems. In recent years the from false financial report shows the manifestation and the type, size, frequency, not only reflect our industry supervision, regulations system is not perfect, and there more embodies the acceleration of Chinas credit system construction necessity, make the integrity and thorough popular feeling, carrot and stick to prevent the occurrence of false financial report make substantial effect. The false financial report have objective reasons, the more there are many subjective human factors. This paper defines the implication false financial report of false financial reporting and financial report, and make difference for fraud false financial report briefly the causes of formation and hazards of false financial report presentation, the characteristics, and distinguishes the summary on legal and accounting appraisal standard of false financial report, finally from the false financial report on the subject, the screening steps,