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1、學(xué)校代碼14199學(xué)號01110108分類號密級本科畢業(yè)論文（設(shè)計）剖析財務(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)名稱會計學(xué)年級2011級學(xué)生姓名付瑞紅指導(dǎo)教師劉吉雅2015年04月30日剖析財務(wù)造假的手段及防范措施摘要：隨著社會的進(jìn)步，我國經(jīng)濟(jì)發(fā)展速度日益加快，企業(yè)經(jīng)營者所面臨的競爭也一天勝過一天，企業(yè)獲取利潤的空間也越來越小。會計法規(guī)制度的完善是促使市場經(jīng)濟(jì)健康發(fā)展的主要因素，怎樣通過有效管理會計人員的行為，來減少財務(wù)造假的發(fā)生，是當(dāng)下急需解決的問題。在企業(yè)日常經(jīng)營活動中有許多要注意的事情，其中，對財務(wù)造假手段的控制尤為重
2、要，它是企業(yè)穩(wěn)定發(fā)展的基本要素。財務(wù)造假的有效防范是當(dāng)前經(jīng)濟(jì)市場化現(xiàn)狀下不能缺少的重要內(nèi)容，對企業(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，國內(nèi)外財務(wù)造假事件頻繁發(fā)生，造假不只是國內(nèi)問題，也成為了全球性的熱點問題。同時，嚴(yán)重?fù)p害了國民的經(jīng)濟(jì)利益。如何很好的解決財務(wù)失真現(xiàn)象已然成了經(jīng)濟(jì)界的焦點問題。對財務(wù)中存在的造假問題的研究，不僅可以普及對財務(wù)造假現(xiàn)象與本質(zhì)的正確認(rèn)識，而且可以為有效治理財務(wù)造假現(xiàn)象提供參考對策和依據(jù)。本文首先對造假的概念、特征及原因做了簡單闡述；其次分析了財務(wù)造假的危害及手段；最后給出了幾點防止財務(wù)失真的措施。
3、關(guān)鍵詞：財務(wù)造假，手段，防范措施AnalysesthemethodsandmeasurestopreventthefinancialfraudAuthor’slastname:FuRuiHongTeachersname:LiuJiyaAbstract:Withtheprogressofthesociety,theacceleratedeconomicdevelopmentinourcountry,thecompetitionfacedbythebusinessoperatorsareadaythanaday,theenterpr
4、iseprofitspacealsomoreandmoresmall.Theperfectionofaccountinglawsystemisthemainfactortothehealthydevelopmentofthemarketeconomy,howtothrougheffectivemanagementaccountingpersonnel'sbehavior,toreducetheoccurrenceoffinancialfraud,thepresentisanurgentneedtosolvetheproblem.
5、Inenterpriseindailybusinessactivities,therearemanythingtopayattentionto,amongthem,thecontrolofthefinancialfraudmeansisparticularlyimportant,itisthebasicelementsofenterprisestabledevelopment.EffectiveguardagainstfinancialfraudunderthemarketizationofChina'scurrentecono
6、micsituationisnotlackofimportantcontent,hasprofoundinfluenceonthehealthydevelopmentofenterprises.Intermsofthecurrenteconomicsituation,thedomesticandforeignfinancialfraudoccurredfrequently,fraudnotonlythedomesticproblems,hasbecomeaglobalhotissue.Atthesametime,seriousd
7、amagetothenationaleconomicinterests.Howagoodfinancialdistortionhasbecomethefocusoftheeconomicproblems.Offinancialfraudproblemsinstudy,notonlycanspreadoffinancialfraudphenomenonandcorrectunderstandingoftheessence,andcanprovidereferenceforeffectivemanagementoffinancial
8、fraudphenomenoncountermeasureandbasis.Thispaperontheconcept,characteristicsandthereasonsofthefrauddidbriefly;Secondlyanalyzesthehar
