论文,毕业论文,mba论文
您现在的位置:论文SPSS分析网 >> 财会&MBA论文 >> 会计论文 >> 论文下载

财务造假的手段及防范措施的研究


(全套包含开题报告、文献综述)

论文字数:10000字, 论文类型:原创|付费, 论文费用:¥450, 发布时间:2018年

【摘要】

财务造假的手段及防范措施的研究

财务造假问题在全球范围内普遍存在,它严重阻碍了全球经济的良好发展,政府和相关专业人士采取了很多手段和措施试图来解决财务造假问题,但一直未能有显著效果。目前企业财务造假主要有虚构交易、操纵收入、调节费用、利用关联方操纵利润等手段,应当从营造会计诚信环境,加强诚信教育、建立、健全企业内部控制制度、完善会计规则、强化审计监督等方面采取措施。识别财务造假的手段并有效的防范财务造假行为为经济的健康发展提供了重要保障。
关键词:财务造假;造假手段;防范措施
Abstract

Widespread financial fraud on a global scale, it is seriously hampering the sound development of the global economy, Government and related professionals for many means and measures to try to solve the financial problem, but has not been able to have a significant effect. Current enterprise financial accounts mainly fictitious transactions, operating income, adjustment costs, the use of related parties to manipulate profits means, we should create accountant credit environment, strengthening credit education, establish and perfect internal control system, perfect the accountancy rules, strengthen auditing supervision measures. Identify means of financial fraud and effectively guard against financial cheating provides an important guarantee for the healthy development of the economy.
Key word : Financial fraud , Means of fraud , Precautionary measure

*本文为原创(页面只显示摘要),售后即删。获取内容详情及其它资料协助请咨询购买毕业论文

 

站内专业内容与服务导航