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众多公司采用财务报表舞弊的方式来达到避税或者是其他方面的效用。财务报表舞弊被认为是企业管理目前采用伪造以及编造等不同手法进行会计报表的编制,进而达到装饰公司真实的财务状况、现金流量情况以及经营成果等诸多行为。众多公司对财务报表进行装饰是存在诸多方面的原因的,不仅有和欧美等国外市场竞争的动机,同时也有因为我国当前的市场经济体制存在明显的不完善和不成熟等诸多方面的原因。总体而言,主要的动机集中在发行股票、管理层业绩考核、维持上市资格、减少纳税以及获取信贷资金以及商业信用等几个方面。文章主要探讨的是当前我国公司进行财务报表粉饰的主要手段以及使用的主要审计策略,针对这些深入剖析我国公司对财务报表进行粉饰的使用手段和审计策略,了解我国公司当前公司在做财务报表的现状。
Many companies use the financial statements fraud to achieve tax avoidance or other aspects of utility. Financial statements fraud is considered to be the current management of enterprises using forgery and fabrication of different methods for the preparation of financial statements, and then to decorate the company’s true financial position, cash flow and operating results and many other acts. There are many reasons why many companies decorate their financial statements. They not only have the motivation to compete with foreign markets such as Europe and the United States, but also because of the obvious imperfections and immaturity in China’s current market economic system. Overall, the main motivations are concentrated on issues such as issuance of stocks, management performance assessment, eligibility for listing, tax reduction and access to credit funds and commercial credit. The article mainly discusses the main means and the main audit strategies used by our country for the financial statements. In view of these in-depth analysis of our company’s use of financial statements and whitewash the audit strategy to understand the current company in our country doing financial statements status quo.