财务造假手段剖析及防范措施研究 ——以华锐风电为例摘要：就当前的形式来看，越来越多的上市公司都被财务造假的疑云所笼罩着。随着当前社会中经济不断地发展，国际竞争也日趋激烈，企业面临的压力也越来也大，企业的经营管理的风险不断的增加。尤其是对于风电制造业而言，经过前几年的高速的发展虽然取得一定的成就。但是，随着产业政策的不断调整，风电行业此前所积累的产能极具过剩的问题愈演愈烈，风电行业进入了周期性性低谷。以华锐风电代作为表的风机制造商的经营状况江河日下，经营业绩下滑严重，华锐风电也因此出现财务造假的问题。对其陷入财务造假的成因及应对措施进行深入研究具有较强的现实意义。本文主要针对华锐风电作为研究的重点。对华锐风电的财务数据相关的指标作出分析研究，从而对于华锐风电财务造假的主要表现进行描述。通过对华锐风电当前所处的社会的宏观经济背景以及企业所处环境等外部环境和公司战略选择、公司经营状况等内部环境影响因素的深入研究，探寻其陷入财务造假的根源所在，从而借鉴华锐风电经验教训，就整个社会中的财务造假现象频发的问题，从政府，社会，以及企业自身三方面提出解决对策。真正的做到全社会共同努力，给经济运行创造和谐良好的环境。关键词：财务造假；华锐风电；虚构收入Abstract：The current situation shows that more and more listed companies have been shrouded in financial fraud suspicions. With the development of economy, though there has been some achievements, yet the international competition is becoming increasingly fierce and enterprises are facing great pressure. The risk management of enterprises is increasing, too, specially for the Wind Turbine Generator Industry. After several years of rapid development, with the continuous adjustment of industrial policy, the problem of excess production in the wind power industry has intensified and this industry field has entered a cyclical nadir period. The wind turbine manufacturers represented by Sinovel are facing a rapid decline in operating performance, which encourages financial fraud problems in China. Therefore, the in-depth st...
