财务报表舞弊手段及其审计防范——基于广义销售业务舞弊手段

Fraud Measures of Financial Statements and Their Audit Prevention: Based on Generalized Sales Business Fraud

近年来,一系列的财务舞弊案被连续曝光,财务舞弊严重扰乱了资本市场的经济秩序。通过研究发现利用虚构经济业务、关联方交易进行舞弊是上市公司较为常用的手段,而且其运用这些舞弊手段的方法也越来越隐蔽,较难被察觉。针对这一问题在借鉴他人观点的基础上提出了对财务报表舞弊手段进行有效的审计和防范措施。

In recent years, a series of fnancial fraud cases have been continuously exposed. Financial fraud has seriously disrupted the economic order of the capital market. Through research, it is found that the use of fctitious economic business and related party transactions for fraud is a common method used by listed companies, and their methods of using these fraudulent means are increasingly hidden and difficult to detect. Based on the viewpoint of others, the author puts forward effective auditing and preventive measures on the fraudulent means of fnancial statements.