本文从债权投资的角度出发,对会计报表中虚假信息的识别方法进行了探讨,同时结合我国实际,提出相应的解决办法和建议。虚假的财务信息不仅损害财务报表使用者的利益,更是严重破坏市场经济秩序。因此,通过分析虚假财务报表的常见作假手段,找到相应识别方法,并提出相应对策,不仅可以维护报表使用者的利益,更利于促进市场经济秩序的正常运转。 From the point of view of debt investment, this article discusses the methods of identifying false information in accounting statements, and puts forward corresponding solutions and suggestions according to the reality of our country. False financial information not only undermines the interests of users of financial statements, but also seriously undermines the market economic order. Therefore, by analyzing common fraud means of fake financial statements, finding corresponding identification methods and putting forward corresponding countermeasures can not only safeguard the interests of users of statements but also facilitate the normal operation of market economic order.