财务舞弊的类型特点及其防范对策

Reflections on Financial Frauds and Its Prevention

财务舞弊,是指财务人员为了单位利益或个人目的,通过有目的、有预谋的造假和欺诈行为,故意篡改、伪造、隐匿、销毁有关的会计资料,而造成报出信息与实际信息不符的现象。分析了财务舞弊形成的类型及特点,为事业单位如何防范提出了建议。

Financial fraads refer to deliberate, purposeful , planned, targeted frauds, an intentional tampering, for-geries, concealments, the destruction of the relevant accounting data, resulting in false balances of accounting by fi-nancial personnel in order to gain an interest for units or for an individual goal. This paper analyses the types and characteristics of a financial fraud formation, and suggestions are given.