剖析财务造假的手段及防范措施VIP专享VIP免费

学校代码14199学号01110108分类号密级本科毕业论文（设计）教学部商学教学部专业名称会计学年级2011级学生姓名付瑞红剖析财务造假的手段及防范措施本科毕业论文（设计）指导教师刘吉雅2015年04月30日剖析财务造假的手段及防范措施摘要：随着社会的进步，我国经济发展速度日益加快，企业经营者所面临的竞争也一天胜过一天，企业获取利润的空间也越来越小。会计法规制度的完善是促使市场经济健康发展的主要因素，怎样通过有效管理会计人员的行为，来减少财务造假的发生，是当下急需解决的问题。在企业日常经营活动中有许多要注意的事情，其中，对财务造假手段的控制尤为重要，它是企业稳定发展的基本要素。财务造假的有效防范是当前经济市场化现状下不能缺少的重要内容，对企业健康发展的影响深远。就目前的经济现状而言，国内外财务造假事件频繁发生，造假不只是国内问题，也成为了全球性的热点问题。同时，严重损害了国民的经济利益。如何很好的解决财务失真现象已然成了经济界的焦点问题。对财务中存在的造假问题的研究，不仅可以普及对财务造假现象与本质的正确认识，而且可以为有效治理财务造假现象提供参考对策和依据。本文首先对造假的概念、特征及原因做了简单阐述；其次分析了财务造假的危害及手段；最后给出了几点防止财务失真的措施。关键词：财务造假，手段，防范措施本科毕业论文（设计）AnalysesthemethodsandmeasurestopreventthefinancialfraudAuthor’slastname:FuRuiHongTeachersname:LiuJiyaAbstract:Withtheprogressofthesociety,theacceleratedeconomicdevelopmentinourcountry,thecompetitionfacedbythebusinessoperatorsareadaythanaday,theenterpriseprofitspacealsomoreandmoresmall.Theperfectionofaccountinglawsystemisthemainfactortothehealthydevelopmentofthemarketeconomy,howtothrougheffectivemanagementaccountingpersonnel'sbehavior,toreducetheoccurrenceoffinancialfraud,thepresentisanurgentneedtosolvetheproblem.Inenterpriseindailybusinessactivities,therearemanythingtopayattentionto,amongthem,thecontrolofthefinancialfraudmeansisparticularlyimportant,itisthebasicelementsofenterprisestabledevelopment.EffectiveguardagainstfinancialfraudunderthemarketizationofChina'scurrenteconomicsituationisnotlackofimportantcontent,hasprofoundinfluenceonthehealthydevelopmentofenterprises.Intermsofthecurrenteconomicsituation,thedomesticandforeignfinancialfraudoccurredfrequently,fraudnotonlythedomesticproblems,hasbecomeaglobalhotissue.Atthesametime,seriousdamagetothenationaleconomicinterests.Howagoodfinancialdistortionhasbecomethefocusoftheeconomicproblems.Offinancialfraudproblemsinstudy,notonlycanspreadoffinancialfraudphenomenonandcorrectunderstandingofthe本科毕业论文（设计）essence,andcanprovidereferenceforeffectivemanagementoffinancialfraudphenomenoncountermeasureandbasis.Thispaperontheconcept,characteristicsandthereasonsofthefrauddidbriefly;Secondlyanalyzestheharmoffinancialfraudandmeans;Finallysomemeasurestopreventfinancialdistortion.Keywords:financialfraud,means,andpreventivemeasures目录一、绪论………………………………………………………………………………………1二、财务造假概述……………………………………………………………………………2（一）财务造假的概念………………………………………………………………………2（二）财务造假的特征………………………………………………………………………2（三）财务造假的原因………………………………………………………………………3三、财务造假的危害及手段…………………………………………………………………5（一）财务造假的危害………………………………………………………………………5（二）财务造假的主要手段…………………………………………………………………6四、财务造假的...