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随着我国经济改革的深化和证券市场快速发展,使得会计信息的披露和报告制度凸显重要。同时,也伴随着会计信息失真、会计造假等违法违规事件逐年增多、屡禁不鲜,严重地误导投资行为,破坏了公平交易环境,对社会公众利益也造成了极大侵害。因此对“财务欺诈”行为识别和相应的审计对策研究就成为人们迫切关注的热点。鉴于当前会计虚假、信息失真等财务欺诈行为普遍性、复杂性和危害性。本文浅析了财务欺诈的基本理论;财务欺诈的现状分析;财务欺诈的原因以及我国防范财务欺诈应采取的措施。
With the deepening of China’s economic reform and the rapid development of the securities market, the disclosure and reporting system of accounting information has become more and more important. At the same time, along with the distortion of accounting information and accounting fraud, the number of illegal and illegal events has been increasing year by year, which has seriously misled investment behavior, undermined the fair trade environment and caused tremendous damage to the public interest. Therefore, the study of “financial fraud” behavior identification and corresponding audit measures has become an urgent concern for people. Given the current accounting fraud, information fraud and other financial fraud widespread, complex and harmful. This article analyzes the basic theory of financial fraud; analysis of the status quo of financial fraud; the causes of financial fraud and measures to be taken to prevent financial fraud in our country.