浅谈会计报表造假的动机及手段与甄别

Talking about the Motivations, Measures and Discrimination of Cooking Accounting Statement

会计报表提供的信息是国家进行国民经济宏观管理的重要依据,也是投资人、债权人进行投资决策的基本依据。从分析会计报表造假的动机入手,论述了会计报表造假的手段及甄别方法。

The information provided in the accounting statement is the important basis for the state to make macroscopic management of the national economy, and also is the fundamental basis for the investors and creditors to make investing decisions. Starting from the analysis on the motivations of cooking the accounting statement, this paper discusses on the measures and discriminating methods for the measures of cooking the accounting statement.