对财务报告舞弊的思考与借鉴

Reflections on the Financial Report Fraudulence and the Reference

文章从产生企业财务报告舞弊的根源说起,主要研究如何有效鉴别财务报告舞弊,伪造的财务报告具有的特征以及如何尽快发现可能存在的财务报告舞弊等。

This article, from the origin of financial report fraudulence in enterprises, has mainly studied the way to identify financial report fraudulence, the characteristics of fabricated reports and how to find the potential fraudulence as soon as possible.