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众所周知,随着经济改革的不断深入,我国企业在以追求自身利益为主要原因的驱动下,会计造假现象频繁发生,影响了信息使用者的判断和决策,破坏了会计行业的诚信度,扰乱了市场经济秩序,造成了严重的后果。为营造良好的会计环境,更好地发挥会计的职能,促进经济的发展,信息使用者就需要一套详细可行的对会计造假的识别方法,通过了解企业基本经营状况,分析财务报表,审查会计账务和企业内部控制,及时发现会计造假现象,从而提高会计信息质量,使信息使用者做出正确的经济决策,规范企业及市场秩序,保障市场经济的平稳运行和发展。
As we all know, with the deepening of economic reform, under the drive of the pursuit of their own interests as the main reason, the phenomenon of accounting fraud frequently occurs, affecting the judgments and decisions of information users, undermining the integrity of the accounting profession, disrupting the The market economic order has had serious consequences. In order to create a sound accounting environment, give full play to the functions of accounting, and promote economic development, information users need a detailed and feasible method of identifying accounting fraud. By understanding the basic operating conditions of enterprises, analyzing financial statements and reviewing accounting Accounting and internal control of enterprises to detect accounting fraud in time so as to improve the quality of accounting information and enable information users to make correct economic decisions and standardize their business and market order so as to ensure the smooth operation and development of the market economy.