常见财务报表操纵手段与审计对策研究

发布时间：2018-04-17 23:40

本文选题：财务报表 + 会计舞弊　；参考：《对外经济贸易大学》2006年硕士论文

【摘要】：现在许多企业的财务报表被人为的操纵,财务报告反映的只是管理当局的愿望,而不是公司的实际业绩,利润指标内含的企业获利能力不具有长期稳定的特性,用这种不具有稳定性的利润指标预测未来,其结果的正确性将难以得到保证。如今,严重的报表操纵行为已成为我国深化经济改革、完善资本市场不容忽视也必须予以尽快解决的一大难题,这种行为极大地危害了投资者的利益,阻碍了资本市场优化资源配置功能的发挥。本文通过理论探讨与实例分析相结合的方式,明确财务报表操纵与粉饰的动机以及其相对应的四种操纵类型,从收入项目、成本项目以及资产负债表项目三方面对企业所采用的报表操纵的具体手段进行分析与探讨,并且根据财务报表操纵的动机与常见手段,提出注册会计师在审计企业时应采取的一些审计对策,希望能够对注册会计师进行审计以及相关人员分析使用财务报表时提供一些指导与帮助。相信随着我国市场经济体制的不断完善,各项法律法规的建立健全,以及注册会计师审计本身的进一步发展,企业报表操纵问题一定能够得到有效控制与进一步解决。
[Abstract]:At present, many enterprises' financial statements are artificially manipulated, and the financial reports only reflect the wishes of the management authorities, not the actual performance of the company. The profitability of the enterprises contained in the profit indicators does not have a long-term stability.It is difficult to guarantee the correctness of the result of predicting the future by using this unstable profit index.Nowadays, the serious behavior of statement manipulation has become a big problem that our country deepens the economic reform, consummates the capital market must not be ignored also must be solved as soon as possible, this kind of behavior has greatly harmed the investor's benefit.It hinders the function of optimizing resource allocation in capital market.In this paper, the motivation of financial statement manipulation and whitewash and the corresponding four types of manipulation are clarified through the combination of theory and case analysis.Three aspects of cost items and balance sheet items to analyze and discuss the specific means of financial statement manipulation, and according to the motivation and common means of financial statement manipulation,This paper puts forward some audit countermeasures that CPA should take when auditing enterprises, and hopes to provide some guidance and help when auditing CPA and relevant personnel when analyzing and using financial statements.It is believed that with the continuous improvement of the market economy system, the establishment of various laws and regulations, and the further development of the CPA audit itself, the problem of corporate statement manipulation will be effectively controlled and further solved.
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

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