上市公司出于完成财务计划、维持或提升股价、增资配股、获取贷款、保住上市资格等目的,常常采用各种手段造假。在各色各样的利润操纵手法中,资产造假占据了主要地位。本文通过对企业固定资产造假的梳理,总结了固定资产造假的惯用手法,并提供了相应的甄别措施。 For the purpose of completing the financial plan, maintaining or raising the share price, replenishing the capital shares, obtaining loans, and retaining the listing qualifications, listed companies often resort to various means to make fakes. Among the various types of profit manipulation, asset counterfeiting has dominated. This article combs the counterfeit of fixed assets of enterprises, sums up the usual methods of counterfeiting fixed assets and provides corresponding screening measures.