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随着社会的发展以及企业数量的增多,企业内部财务舞弊现象层出不穷,导致会计信息存在不同程度上的不真实和不可靠。作为企业管理层而言,为实现企业科学管理做出了努力,但效果不尽如人意。因此,在企业发展过程中,通过何种方式识别企业财务舞弊行为,并对该行为予以防范,从根本上实现企业会计信息的真实性和可靠性。本文主要介绍了财务舞弊的概念及诱因,并通过财务信息以及交易指标等方式对财务舞弊行为进行识别,在此基础上对财务舞弊行为进行有效防范,从根本上推动企业财务的现代化管理水平。
With the development of society and the increase of the number of enterprises, the phenomenon of financial fraud in enterprises emerges one after another, resulting in varying degrees of false and unreliable accounting information. As a business management, in order to achieve scientific management of enterprises has made efforts, but the effect is not satisfactory. Therefore, in the process of enterprise development, through which way to identify the financial fraud, and to prevent this behavior, to achieve the authenticity and reliability of corporate accounting information. This article mainly introduces the concept and motivation of financial fraud, and identifies the financial fraud by means of financial information and transaction indexes, on the basis of which it can effectively prevent financial fraud and fundamentally promote the modern management of the enterprise finance.