财务造假相关毕业论文.doc

沈阳建筑大学 毕业论文 毕 业 论 文 题 目 财务造假的手段分析与防范措施 学院专业班级 管理学院会计学2008-3班 学 生 姓 名 冷世一 性别 男 指 导 教 师 魏春波 职称 高级会计师 2012年 6 月 25 日 摘要 在社会主义市场经济迅速发展的今天，市场竞争越来越激烈，企业的利润空间日益减小。会计制度的完善成为了健康市场经济的关键要素，如何对会计行为进行有效管理，减少财务作假的出现。对从财务作假的手段分析与防范，加强企业财务管理是企业日常管理的重要组成部分，也是企业健康发展的基础。财务作假的防范成为市场经济的主要标志和不可缺少的内容，具有重要的意义和作用。 关键词：财务作假；会计制度；防范手段 Abstract In socialist market economy rapid development today, more and more fierce market competition, the profit space for the company is decreased. The improvement of the system of accounting become health key elements of the market economy, how to carry out the effective management accounting behavior, reduce the appearance of false financial. From a false means of financial analysis and prevention, strengthen enterprise financial management is an important part of the daily management, also is the foundation of the sound development of the enterprise. The guard become false financial market economy main mark and indispensable content, has the vital significance and role. On the basis of the actual situation practice, in order to improve enterprise cost management level as a starting point, the theory and practice of the method of the enterprises financial false phenomenon. Papers to work through enterprise financial analysis of existing problems, and puts forward specific solutions, based on the analysis and put forward enterprise financial false measures. The final purpose of the study is to find strong practicality and operability of the financial management system and try the application in enterprise daily accounting management management work, improve the accounting management level, let the sound development of the enterprise. Keywords: financial false; Accounting system; Preventive measure 目录 第一章 绪论 1 1.1 研究的背景 1 1.2 研究的意义 1 1.3 研究的思路与内容 2 第二章财务造假的特征与危害 3 2.1 财务造假的特征 3 2.2 财务造假的原因 4 2.3 财务造假的危害 5 第三章 财务造假的手段 8