The causes and treatment of the accounting fraud Founded in 1990， since the establishment of Chinese securities market， listed companies in respect of financial reporting fraud The rapid development of social economy has become diversified accounting environment， an increasing number of uncertain economic From the earliest "Wilderness，" "Joan the public source"， "red"， "Zhengbaiwen"， "Zhangjiajie，" and so on， to 2001 Yinguangxia event is to its peak In recent years， accounting statements and fraud occur increasingly showing a complex， covert， and so the amount of great Resulted in financial statements can not play the right to send business information， investors may lose confidence， capital market turmoil and other serious consequences， hinders the healthy and rapid development of market Sound accounting system in the process of continuous improvement， some people and organizations use their own conditions， for accounting fraud， serious effects on the Face the fact that the accounting fraud， accounting fraud prevention and treatment is In this paper， a theoretical definition of the accounting fraud based onSystematic analysis of the status of accounting fraud and generate motivation， and to make accounting fraud 、、、、、、好了
Accounting fraud Cause and control Founded in 1990， since the establishment of China's securities market， listed companies in respect of financial reporting fraud The rapid development of social economy has become diversified accounting environment， an increasing number of uncertain economic From the earliest "wilderness"， "Joan people sources"， "red"， "Zhengbaiwen"， "Zhangjiajie" and so on to the event in 2001 Yinguangxia is to its peak In recent years， accounting statements， and fraud have occurred increasingly in the complex， more covert， a huge amount of other Resulted in financial statements can not play the right to send business information， investors may lose confidence， capital market turmoil and other serious consequences， hindered the healthy and rapid development of market Sound accounting system in the process of continuous improvement， some people and organizations use their own conditions， for accounting fraud， serious effects on the Face the fact that the accounting fraud， accounting fraud prevention and treatment is In this paper， a theoretical definition of accounting fraud， based on systematic analysis of the status of accounting fraud and generate motivation， and to make accounting fraud
本文拟对近年来国内外财务造假现象频发的现象，对上市公司财务舞弊的概念、动因、常见行为等一系列特征进行了归纳和总结。并以欣泰电气财务舞弊案按为例，对其造假手段及目的进行深入的分析，归纳出了财务舞弊现象的深层动因，并据此，对于企业财务舞弊的审计工作的加强提出了几条有可行性的建议。This paper intends to summarize the characteristics of financial fraud in recent years， such as the concept of financial fraud， the motivations and common behaviors of listed And to Xintai electrical financial fraud case as an example， its counterfeiting means and purpose of in-depth analysis， summed up the financial fraud phenomenon of deep motivation， and accordingly， for the financial fraud audit work to strengthen the proposed a few Feasible
