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财务报告是综合反映企业一定时期财务状况、经营成果以及现金流量的书面文件,也是会计核算工作的总结。编制财务报告的目的是为了满足现有的和潜在的投资者、债权人、政府及其机构对财务信息的需求。而实际上,一些企业的管理层往往通过做假账、编假报表、虚报利润,蒙蔽监管者,欺诈社会,严重损害国家和社会公众的利益。因此,分析企业常用的虚增利润的手段并提出相应的甄别方法,对财务信息使用者判别企业利润的优劣、识别财务信息的真伪是有帮助的。
The financial report is a written document that comprehensively reflects the financial status, operating results and cash flow of the enterprise for a certain period of time and also a summary of the accounting work. The purpose of preparing financial reports is to meet the financial information needs of existing and potential investors, creditors, governments and their agencies. In fact, the management of some enterprises often make false accounts, make false statements, make false profits, deceive supervisors and cheat the society, which seriously damages the interests of the state and the public. Therefore, it is helpful for financial users to judge the pros and cons of corporate profits and identify the authenticity of financial information by analyzing the commonly used means of inflated profits of enterprises and putting forward corresponding screening methods.