财务造假的手段分析与防范措施(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 性别 男指 导 教 师 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。 本文结合作者实习实际情况，以提高企业成本管理水平为出发点，采用理论与实际相结合的方法对企业的财务作假现象进行了研究。论文通过对企业财务工作中存在的问题进行分析，提出了具体的解决对策，最后根据分析提出了企业财务作假的防范方法。该研究??最终目的是找到具有较强实践性和可操作性的财务管理制度并试着将其应用在企业日常的会计管理管理工作中，提高会计管理水平，让企业健康发展。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 competitionthe profit space for the company is decreased. The improvement of the system of accountingbecome health key elements of the market economy how to carry out the effective managementaccounting behavior reduce the appearance of false financial. From a false means of financialanalysis and prevention strengthen enterprise financial management is an important part of thedaily management also is the foundation of the sound development of the enterprise. The guardbecome false financial market economy main mark and indispensable content has the vitalsignificance and role. On the basis of the actual situation practice in order to improve enterprise cost managementlevel as a starting point the theory and practice of the method of the enterprises financial falsephenomenon. Papers to work through enterprise financial analysis of existing problems and putsforward 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 financialmanagement system and try the application in enterprise daily accounting managementmanagement work improve the accounting management level let the sound development of theenterprise. Keywords: financial false Accounting system Preventive measure 目录第一章 绪论 ..............................................................1 1.1 研究的背景 ...........................................