材料流动性强、计价方法多样、收发频繁,在企业中滞留时间长,变现能力慢,在管理和核算上存在一定难度,容易产生薄弱环节。所以,个别企业往往出于各种目的,把材料作为调节成本和利润的蓄水池,通过材料进行财务舞弊。笔者分析了材料舞弊的形式、方法,介绍了如何识别和预防材料舞弊,解决如何安全控制材料的问题。 Material mobility, valuation methods and diverse, frequent send and receive, retention in the enterprise for a long time, liquidity, management and accounting there is a certain degree of difficulty, prone to weaknesses. Therefore, for various purposes, individual enterprises often use material as a reservoir for adjusting costs and profits for financial fraud through materials for various purposes. The author analyzes the forms and methods of material fraud, introduces how to identify and prevent material fraud and how to safely control materials.