剖析財(cái)務(wù)造假的手段及防范措施

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1、本科畢業(yè)論文（設(shè)計(jì)）學(xué)校代碼14199學(xué)號(hào)01110108分類號(hào)密級(jí)本科畢業(yè)論文（設(shè)計(jì)）剖析財(cái)務(wù)造假的手段及防范措施教學(xué)部商學(xué)教學(xué)部專業(yè)名稱會(huì)計(jì)學(xué)年級(jí)2011級(jí)學(xué)生姓名付瑞紅指導(dǎo)教師劉吉雅2015年04月30日本科畢業(yè)論文（設(shè)計(jì)）剖析財(cái)務(wù)造假的手段及防范措施摘要：隨著社會(huì)的進(jìn)步，我國(guó)經(jīng)濟(jì)發(fā)展速度日益加快，企業(yè)經(jīng)營(yíng)者所面臨的競(jìng)爭(zhēng)也一天勝過一天，企業(yè)獲取利潤(rùn)的空間也越來越小。會(huì)計(jì)法規(guī)制度的完善是促使市場(chǎng)經(jīng)濟(jì)健康發(fā)展的主要因素，怎樣通過有效管理會(huì)計(jì)人員的行為，來減少財(cái)務(wù)造假的發(fā)生，是當(dāng)下急需解決的問題。在

2、企業(yè)日常經(jīng)營(yíng)活動(dòng)中有許多要注意的事情，其中，對(duì)財(cái)務(wù)造假手段的控制尤為重要，它是企業(yè)穩(wěn)定發(fā)展的基本要素。財(cái)務(wù)造假的有效防范是當(dāng)前經(jīng)濟(jì)市場(chǎng)化現(xiàn)狀下不能缺少的重要內(nèi)容，對(duì)企業(yè)健康發(fā)展的影響深遠(yuǎn)。就目前的經(jīng)濟(jì)現(xiàn)狀而言，國(guó)內(nèi)外財(cái)務(wù)造假事件頻繁發(fā)生，造假不只是國(guó)內(nèi)問題，也成為了全球性的熱點(diǎn)問題。同時(shí)，嚴(yán)重?fù)p害了國(guó)民的經(jīng)濟(jì)利益。如何很好的解決財(cái)務(wù)失真現(xiàn)象已然成了經(jīng)濟(jì)界的焦點(diǎn)問題。對(duì)財(cái)務(wù)中存在的造假問題的研究，不僅可以普及對(duì)財(cái)務(wù)造假現(xiàn)象與本質(zhì)的正確認(rèn)識(shí)，而且可以為有效治理財(cái)務(wù)造假現(xiàn)象提供參考對(duì)策和依據(jù)。本文首先對(duì)造

3、假的概念、特征及原因做了簡(jiǎn)單闡述；其次分析了財(cái)務(wù)造假的危害及手段；最后給出了幾點(diǎn)防止財(cái)務(wù)失真的措施。關(guān)鍵詞：財(cái)務(wù)造假，手段，防范措施本科畢業(yè)論文（設(shè)計(jì)）AnalysesthemethodsandmeasurestopreventthefinancialfraudAuthor’slastname:FuRuiHongTeachersname:LiuJiyaAbstract:Withtheprogressofthesociety,theacceleratedeconomicdevelopmentinour

4、country,thecompetitionfacedbythebusinessoperatorsareadaythanaday,theenterpriseprofitspacealsomoreandmoresmall.Theperfectionofaccountinglawsystemisthemainfactortothehealthydevelopmentofthemarketeconomy,howtothrougheffectivemanagementaccountingpersonnel'

5、sbehavior,toreducetheoccurrenceoffinancialfraud,thepresentisanurgentneedtosolvetheproblem.Inenterpriseindailybusinessactivities,therearemanythingtopayattentionto,amongthem,thecontrolofthefinancialfraudmeansisparticularlyimportant,itisthebasicelementsof

6、enterprisestabledevelopment.EffectiveguardagainstfinancialfraudunderthemarketizationofChina'scurrenteconomicsituationisnotlackofimportantcontent,hasprofoundinfluenceonthehealthydevelopmentofenterprises.Intermsofthecurrenteconomicsituation,thedomestican

7、dforeignfinancialfraudoccurredfrequently,fraudnotonlythedomesticproblems,hasbecomeaglobalhotissue.Atthesametime,seriousdamagetothenationaleconomicinterests.Howagoodfinancialdistortionhasbecomethefocusoftheeconomicproblems.Offinancialfraudproblemsinstud

8、y,notonlycanspreadoffinancialfraudphenomenonandcorrectunderstandingoftheessence,andcanprovidereferenceforeffectivemanagementoffinancialfraudphenomenoncountermeasureandbasis.Thispaperontheconcept,characteristicsandthereasonsofthefrauddid