剖析财务造假的手段及防范措施

学校代码*****学号********

分类号密级

本科毕业论文（设计）

剖析财务造假的手段及防范措施

教学部商学教学部

专业名称会计学

年级2011级

学生姓名付瑞红

指导教师刘吉雅

2015 年04月30日

剖析财务造假的手段及防范措施

摘要：随着社会的进步，我国经济发展速度日益加快，企业经营者所面临的竞争也一天胜过一天，企业获取利润的空间也越来越小。会计法规制度的完善是促使市场经济健康发展的主要因素，怎样通过有效管理会计人员的行为，来减少财务造假的发生，是当下急需解决的问题。在企业日常经营活动中有许多要注意的事情，其中，对财务造假手段的控制尤为重要，它是企业稳定发展的基本要素。财务造假的有效防范是当前经济市场化现状下不能缺少的重要内容，对企业健康发展的影响深远。

就目前的经济现状而言，国内外财务造假事件频繁发生，造假不只是国内问题，也成为了全球性的热点问题。同时，严重损害了国民的经济利益。如何很好的解决财务失真现象已然成了经济界的焦点问题。对财务中存在的造假问题的研究，不仅可以普及对财务造假现象与本质的正确认识，而且可以为有效治理财务造假现象提供参考对策和依据。本文首先对造假的概念、特征及原因做了简单阐述；其次分析了财务造假的危害及手段；最后给出了几点防止财务失真的措施。

关键词：财务造假，手段，防范措施

Analyses the methods and measures to prevent the financial fraud

Author’s last name: Fu RuiHong

Teachers name: Liu Jiya Abstract: With the progress of the society, the accelerated economic development in our country, the competition faced by the business operators are a day than a day, the enterprise profit space also more and more small. The perfection of accounting law system is the main factor to the healthy development of the market economy, how to through effective management accounting personnel's behavior, to reduce the occurrence of financial fraud, the present is an urgent need to solve the problem. In enterprise in daily business activities, there are many thing to pay attention to, among them, the control of the financial fraud means is particularly important, it is the basic elements of enterprise stable development. Effective guard against financial fraud under the marketization of China's current economic situation is not lack of important content, has profound influence on the healthy development of enterprises.

In terms of the current economic situation, the domestic and foreign financial fraud occurred frequently, fraud not only the domestic problems, has become a global hot issue. At the same time, serious damage to the national economic interests. How a good financial distortion has become the focus of the economic problems. Of financial fraud problems in study, not only can spread of financial fraud phenomenon and correct understanding of the essence, and can provide reference for effective management of financial fraud phenomenon countermeasure and basis. This paper on the concept, characteristics and the reasons of the fraud did briefly; Secondly analyzes the harm of financial fraud and means; Finally some measures to prevent financial distortion.

Key words: financial fraud, means, and preventive measures

目录

一、绪论 (1)

二、财务造假概述 (2)

（一）财务造假的概念 (2)

（二）财务造假的特征 (2)

（三）财务造假的原因 (3)

三、财务造假的危害及手段 (5)

（一）财务造假的危害 (5)

（二）财务造假的主要手段 (6)

四、财务造假的防范措施 (8)

（一）提高会计诚信 (8)

（二）改善管理体制和会计规则 (8)

（三）增加处罚力度，提高造假成本 (8)

（四）建立健全企业内部控制制度 (9)

（五）建立社会检举制度 (9)

结论 (10)

致谢 (11)

参考文献 (12)