近年来,国内外的诸多企业均出现财务舞弊现象,不但降低着企业的经济效益,还影响着资本市场的发展。故如何识别企业的财务舞弊、预防财务舞弊的发生是目前急需解决的问题。下面,本文从企业财务舞弊内涵、表现形式角度出发,总结企业财务舞弊识别方法和审计对策。 In recent years, many domestic and foreign enterprises have appeared financial fraud, not only reduce the economic efficiency of enterprises, but also affect the development of capital markets. Therefore, how to identify the financial frauds of enterprises and prevent the occurrence of financial frauds are the urgent problems to be solved. Next, this article from the corporate financial fraud connotation, the form of expression, summarizes the corporate financial fraud identification methods and audit measures.