基于会计信息的财务报表造假研究.docVIP

毕业论文 题 目 基于会计信息质量的 财务报表造假研究 学 院 管理学院 专 业 会计学 班 级 会计0804 学 生 陈常帅 学 号 20080503003 指导教师 黄景 二〇一二年六月五日 摘 要 目前，会计假账已经成为世人瞩目的问题。因为会计信息是企业经营状况的综合反映，也是国家进行宏观调控的原始信息来源之一。由于受到经济、政治、法律和文化等因素影响，会计信息总是难以达到客观公正、完整真实的目标。本文首先较为客观的介绍了会计信息的要求及特征，界定了财务报表造假的范畴；然后从文化、经济和法律制度层面分析了财务报表造假的动机并分析财务报表造假的危害；其次，从常用会计科目入手，结合相关案例分析了财务报表造假的主要手段；最后，本文从五个会计财务比率分析揭示财务报表造假的迹象，并提出相应对策和建议，以期为财务报表使用者提供指导。 关键词：会计信息；财务造假；危害；对策 ABSTRACT At present, the accounting false account has become the focus of world attention. Because the accounting information is the comprehensive reflection of enterprise management status, it is also the national macroscopical adjusting control of the original source of information. Due to the economic, political, legal and cultural factors, the accounting information is always hard to reach objective and fair, complete the real target. This paper first objective introduced the requirements and characteristics of accounting information, define the financial statements of the fake category; And then from the cultural, economic and legal system level analyzes the financial statements of the fraud motivation and analyzes the financial statements of the dangers of fraud; Second, from common accountant course, combinied with related cases analyzes the major means of false financial statements; Finally, this paper, from the five accounting financial ratio analysis revealed the financial statements signs of fraud, and put forward corresponding countermeasure and the suggestion, so as to provide guidance for financial statements. Keywords: Accounting information; Financial fraud; Harm; Countermeasures 目录 摘 要 I ABSTRACT II