201603301049 谢思敏.docx

PAGE\*MERGEFORMATII财务造假手段剖析及防范措施研究摘要近年来，随着市场竞争环境日趋激烈，财务造假在市场上层出不穷、屡见不鲜。这种行为极其恶劣，造成了市场机制的破坏，使我国的金融法规和财务核算遭受了极大的挑战。本文主要围绕财务造假、金融欺诈的原因和手段，提出了加大惩罚力度、完善会计准则，加强监督、提高从业人员素质等防范措施。关键词：财务造假；原因；手段；防范措施FinancialfraudmeansanalysisandpreventionmeasuresAbstractInrecentyears,financialfraudAtthetopofthemarketisnotbadandgeneralinthefaceofincreasinglyfiercecompetition;thistypeofbehaviourisextremelybad,leadingtothedestructionofthemarketmechanism,seriouslydamagingthegravityofnationallawsandfinancialregulationsandaccounting,Thisdocumentanalysesthecausesandmeansoffinancialfraudandproposessomepreventivemeasures,suchasincreasingsanctions,improvingaccountingstandards,improvingsupervisionandimprovingthequalityofworkers.Keywords:Financialfraud;methods;analyses;toguardagainst;measures.目录TOC\o"1-3"\h\uHYPERLINK\l_Toc10473摘要PAGEREF_Toc10473IHYPERLINK\l_Toc13000AbstractPAGEREF_Toc13000IIHYPERLINK\l_Toc25573一.绪论PAGEREF_Toc255731HYPERLINK\l_Toc14222（一）问题的提出PAGEREF_Toc142221HYPERLINK\l_Toc19974（二）文献综述PAGEREF_Toc199741HYPERLINK\l_Toc17139二.财务造假的危害和原因分析PAGEREF_Toc171391HYPERLINK\l_Toc13595（一）财务造假的危害PAGEREF_Toc135951HYPERLINK\l_Toc15879（二）动因分析PAGEREF_Toc158792HYPERLINK\l_Toc201051.舞弊三角理论PAGEREF_Toc201052HYPERLINK\l_Toc324842.GONE理论PAGEREF_Toc324842HYPERLINK\l_Toc23840（三）财务造假的原因PAGEREF_Toc238403HYPERLINK\l_Toc301291.企业利益PAGEREF_Toc301293HYPERLINK\l_Toc201302.市场漏洞PAGEREF_Toc201303HYPERLINK\l_Toc262623.相关从业人员素质不高PAGEREF_Toc262624HYPERLINK\l_Toc22101三.财务造假手段剖析PAGEREF_Toc221014HYPERLINK\l_Toc16504（一）借助会计准则的漏洞PAGEREF_Toc165044HYPERLINK\l_Toc30043（二）虚构交易的操作PAGEREF_Toc300434HYPERLINK\l_Toc24188（三）费用造假手段PAG