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财务报告的生命价值在于它的真实性,但是随着我国法制的不断完善、社会的不断进步,虚假的财务报告不减反增,且日益凶猛。企业出具虚假的财务报告,不仅损害了报表使用者的利益,同时也破坏了社会经济秩序。因此,针对不同企业的会计项目掌握相应的识别方法,让报表使用者能快速识别财务报告的虚假伎俩,将有害信息及时进行排除,旨在维护报表使用者的利益,促进市场经济秩序的正常运转。
The life value of financial reports lies in its authenticity. However, with the constant improvement of the legal system in our country and the continuous improvement of the society, the false financial reports have not diminished and have grown fiercely. The issue of false financial reports by enterprises not only harms the interests of the users of the statements but also undermines the social and economic order. Therefore, for different enterprises to grasp the corresponding identification of accounting items, so that report users can quickly identify the false reports of financial reporting, harmful information in a timely manner to exclude the interests of users of statements to promote the normal operation of market economy order .