虚假财务会计报告的识别与防范

虚假财务会计报告的识别与防范

    摘 要：虚假财务会计报告是指违反《会计法》和国家统一的会计制度的规定，并且根据虚假的会计账簿记录编制的财务会计报告以及对财务会计报告进行擅自没有依据的修改的行为。决策者根据财务报告来做出正确的决策，但由于虚假财务报告的出现，引发了许多错误决策，给企业造成损失，因此我们应该尽量的去识别财务报告的真实性，并采取措施，防止虚假财务报告的出现。
   
关键词：虚假；财务报告；识别；防范；舞弊

Identification of False Financial Reports and Prevention

Abstract:：False financial and accounting reports of the accounting law refers to violation and the uniform accounting system of the state, and the provisions of the accounting books record according to false financial and accounting reports and compiled on the financial and accounting reports on the modified without authorization, no basis for behavior. Decision makers to make the right according to the financial report of decisions, but due to the emergence of false financial report, triggering a lot of mistakes, and causes losses to the enterprise, decision-making, so we should try to identify the authenticity of financial reports, and adopt measures to prevent the emergence of false financial report.
 Key words：false; financial report; recognition; prevention; fraud
目    录

一、引言 1
二、关于虚假财务报告的界定和类型 2
  （一）虚假财务报告的界定 2
  （二）虚假财务报告的分类 2
三、虚假财务报告的成因及识别财务舞弊的方法 3
  （一）虚假财务报告的形成原因 4
  （二）财务报告舞弊行为分析 5
（三）分析性程序：发现财务报告舞弊的有效方法 7
四、提出对虚假财务报告的防范措施 8
  （一）对企业而言 8
  （二）对政府而言 10
  （三）对注册会计师而言 11
五、结束语  13
参考文献 15

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