文档介绍：学校代码 14199 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 frau