财务报告舞弊,破坏了资本市场的生存和发展的信用基础,引发了资本市场的危机,阻碍了国民经济的持续发展。如何辨别和防范财务舞弊已经成为会计学术界和实务界共同关注的焦点。通过对财务报告舞弊方式的剖析,进而对我国财务报告舞弊识别问题进行研究,为审计准则的进一步完善提出建议。 Fraudulent financial reports undermined the credit base for the survival and development of the capital market, triggered a crisis in the capital market and hindered the sustainable development of the national economy. How to identify and prevent financial fraud has become a common focus of accounting academia and practice. Through the analysis of the fraudulent methods of financial reports, this paper studies the problem of fraud detection in China’s financial reports and puts forward suggestions for further improvement of the audit standards.