财务舞弊现象发生的原因与审计措施探讨

Discussion on Reasons of Financial Fraud and Audit Measures

近年来,我国企业财务舞弊现象比较普遍,给投资者及相关财务信息使用者带来了非常严重的损失,也给资本市场带来了很大冲击,严重影响了投资者的信心,对市场经济的正常运行带来巨大的灾难。因此,如何针对财务舞弊行为加强审计势在必行,这是当前会计界探索和研究的重点问题。

In recent years, our corporate financial fraud has been relatively common with very serious loss to investors and users of financial information, also brought great impact to the capital markets, seriously affected the confidence of investors, and brought a huge disaster to the normal operation of the market economy. How to strengthen audit is imperative for financial fraud behavior, which is the current focus of exploration and research of the aceounting profession.