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企业的财务报表必须真实、准确、全面反映其经营成果和财务状况。但一些企业出于各种目的,置法律法规于不顾,随意调整财务报表,虚报、瞒报或夸大经营业绩,任意造出为己所用的财务报表。这些虚假财务报表,无论在宏观上还是微观上,对国家、对企业,甚至对经营者和财会人员都是后患无穷的。本文通过对企业财务报表造假形式的分析,提出了甄别和调整方法,对甄别财务报表的真实性具有较好的借鉴意义。
The financial statements of an enterprise must be true, accurate, and fully reflect its operating results and financial status. However, for various purposes, some companies ignore laws and regulations, adjust their financial statements arbitrarily, falsely report, conceal or exaggerate their operating performance, and create financial statements for themselves. These false financial statements, whether on the macro or micro level, are endless troubles for the country, the company, and even the operators and financial personnel. This paper analyzes the forms of fraud in corporate financial statements and proposes screening and adjustment methods. It has a good reference for screening authenticity of financial statements.