目录一、引言........................................................................................................................1二、文献综述................................................................................................................2（一）国外文献综述.............................................................................................2（二）国内文献综述.............................................................................................3三、银行信贷中的财务报表分析................................................................................4（一）相关概念界定.............................................................................................4（二）现状分析.....................................................................................................5四、银行信贷中虚假报表产生的原因........................................................................8（一）企业层面分析.............................................................................................8（二）银行层面分析.............................................................................................8（三）社会层面分析.............................................................................................9五、银行信贷中虚假报表的特殊表现形式及识别方法............................................9（一）特殊表现形式.............................................................................................9（二）识别方法...................................................................................................12六、银行信贷中虚假报表问题的防范手段..............................................................13（一）贷前防范...................................................................................................14（二）贷中解决...................................................................................................16（三）贷后制裁...................................................................................................16七、总结......................................................................................................................17参考文献......................................................................................................................18银行信贷中的虚假报表问题研究摘要：信贷业务作为银行收入的主要来源，信贷管理风险始终是商业银行关注的重点，尤其需要关注由于企业提供虚假报表所产生的问题。随着市场经济的不断发展，银行贷款融资成了许多企业扩大生产经营规模的重要途径，但由于自身条件不满足贷款要求或监管不足等原因，部分企业会通过虚增资产、隐藏负债、提高利润等手段粉饰报表，“骗取”贷款。本文从银行信贷角度，分析了企业财务造假的原因和表现形式，提出了虚假报表的识别方法，以及贷前、贷中、贷后三个不同时间段内的防范手段。关键词：信贷业务；信用风险管理；财务报表分析；虚假财务报表ResearchonFalseStatementsinBankCreditAbstract:Creditbusinessasthemainsourceofbankincome,creditmanagementriskisalwaysthefocusofcommercialbanks,especiallyduetotheproblemscausedbytheenterprisestoprovidefalsereports.Withthecontinuousdevelopmentofthemarketeconomy,bankloanfinancinghasbecomeoneofthewaysformanyenterprisestoexpandthescaleofproductionandoperation.Butbecauseoftheirownconditions,someenterpriseswillwhitewashthereportsand"cheat"bymeansofaddingassets,hidingliabilitiesandraisingprofits.Fromtheperspectiveofbankcre...
