论文部分内容阅读
存货是指企业在日常生产经营过程中持有以备出售,或者仍然处在生产过程中,或者在生产或提供劳务过程中将消耗的材料或物料等。企业出于完成财务计划,维持或提升股价,增资配股,获取贷款,保住上市资格等目的,常常采用各种手段虚报利润,在形形色色的利润操纵手法中,资产造假占据了主要地位。我国近年来影响较大的财务报表舞弊案绝大多数与资产项目的造假有关。造假的公司一般非法提高资产价值和虚增盈利,其中,资产计价舞弊是资产造假的惯用手段,而存货项目因其种类繁多且具有流动性强、计价方法多样的特点,又导致存货高估,构成资产计价舞弊的主要部分。本文重点对上市子公司存货舞弊的识别及治理提出个人见解。
Inventories refer to the materials or materials that an enterprise holds for sale in the daily production and operation or is still in the process of production or will be consumed in the process of producing or providing labor services. For the purposes of completing financial plans, maintaining or increasing share prices, increasing share capital, obtaining loans, and retaining listing qualifications, enterprises often use various means to make false profits. Among various forms of profit manipulation, asset countervailing occupies a major position. The overwhelming majority of fraud cases in our country’s financial statements in recent years have been related to the fraud of assets. Fake companies typically raise their asset value and inflate profit illegally. Among them, asset price fraud is the usual means of counterfeiting assets. Due to its wide range, high liquidity and various valuation methods, inventory items also lead to overvaluation of inventories, Constitute the main part of the asset pricing fraud. This article focuses on the identification of listed subsidiaries fraud and governance put forward personal opinions.