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财务报表作为报表使用者了解企业最重要的渠道,应该能真实、公允地反映企业的财务状况和经营成果。然而,在实际生活中,企业编制虚假财务报表,提供不实的财务信息的行为在我国还大量存在,且隐蔽性越来越强,危害性相当大。本文通过分析给出企业编制虚假财务报表的识别方法,以期能对构建虚假财务报表的防范体系有所裨益。
As the user of the report, the financial statements are the most important channels for the enterprises and should truly and fairly reflect the financial status and operating results of the enterprises. However, in real life, the behavior of enterprises in preparing false financial statements and providing false financial information has also existed in our country in a large amount, and its concealment is getting stronger and stronger. In this paper, the author gives the method of identifying the false financial statements prepared by the enterprises, in the hope of being helpful to construct the preventive system of the false financial statements.