社会主义市场经济的不断发展让企业之间的竞争越来越激烈,企业占有市场优势靠的不再仅仅是品牌、技术、资本,财务管理在企业发展过程中成为了一个重要环节。然而,目前大多数企业存在着虚报财务等非法的经济行为,这不仅大大降低了企业的自身信誉形象,影响了市场经济的正常进行,也是造成国家资金流失的主要原因。造成财务虚假的原因相对复杂,而减少虚假财务报告的现象则是需要国家、企业、财务人员三方面共同努力。 The continuous development of the socialist market economy makes the competition between enterprises more and more fierce. Enterprises no longer rely solely on brand, technology, capital, and financial management to gain market advantage. Financial management has become an important link in the process of enterprise development. However, at present, most enterprises have illegal economic activities such as falsifying their financial affairs. This not only greatly reduces their own reputation image but also affects the normal operation of the market economy and is also the main reason for the loss of state funds. The causes of financial fraud are relatively complex, while the reduction of false financial reports requires the joint efforts of the state, enterprises and financial officers.