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首页 > 期刊问答网 > 期刊问答 > 财务造假英语论文题目有哪些

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changyong043

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China's listed companies from scratch, since the childhood, in their development road of each step, soak the securities market participants in Portland and blood and By 2009, December 25, a-share listed companies were 1695, market capitalisation 51 reach a-shares trillion With the development of economy, the future will be more companies listed on the top of the But in recent 10 years, the company listed in the course of a large number of listed companies and the false account, one case was caused by exposure to the Xerox, silver metal, Oriental These names are not forgotten by investors, India, huayuan enron, sichuan changhong group and the financial fraud "is a word to be A series of listed company fraud case fully explain the listed company's financial frauds have not accidental or individual phenomenon, it has become one of China's securities market China securities market opening time is not long, and the relevant system further to establish and perfect the listed company, financial fraud phenomenon seriously endangers securities market and our socialist market Due to the supervision and management system, financial fraud phenomenon is insufficient in the certain time will also exist widely, including American that market economy fully developed securities market many-years-operated countries also have a listed company financial fraud, so the analysis method, the study of financial fraud prevention measures are Through to the listed companies in China accounting information cost analysis in recent years, the concept of combining the case and relevant authorities to survey data about the reference system, accounting fraud of listed company, finally the commonly used method in the securities market of accounting fraud of listed companies to control problems, in order to put forward some Suggestions of financial

财务造假英语论文题目有哪些

207 评论(11)

丘山小书虫

好写,建议大量阅读文献后着手写。财务报表舞弊印象中接触过很多,这个题材相对来说是比较好写的了,当然前提是你要找到足够经典的财务舞弊案例,因为案例足够经典,能够成为教科书级别的案例,那对应的对这个舞弊事件的分析和讨论就会有很多,这也为你写论文提供了大量的参考依据。题目虽然有点陈旧,但是我每年都会接触那么几篇。一般情况下是拿不到高分,毕业绰绰有余。好写程度堪称财会之最。或者你可以对某个行业做实证研究,这是可行的。因为很多人不愿做实证,因为计算公式太多了。比如:我国上市公司财务舞弊状况研究。或者你的案例非常典型,没人研究过但是被你发现了。你还从中找到一些其他案例没有的特征。再就是换一个选题进行:国有建筑集团公司表外融资的应用研究——以xx公司为例工程机械行业授信转让供应链融资模式研究——基于xx的案例分析基于SOA架构集团资金集中管理研究——以xx为例纺织服装业供应链成本管理效率评价研究——以xx为例国际租赁会计准则改革对我国xx预期影响研究xx反向购买xx的会计处理方法研究
108 评论(13)

泡沫思嘉

会计信息通常采用的造假手法有:  在会计凭证上造假。这是造假者最常用的手法。一是编造虚假经济业务,如假餐费发票、假销售收人发票,虚列劳务费,特别是临时工工资尤为普遍。二是夸大或缩小会计事项,采用多开发票、大头小尾等方式非法谋利。三是采取偷梁换柱的方式,在费用中列支公款行贿、私人购物等非法事项,这些虚假的原始凭证进人记账程序,使记账凭证失真。  在会计账簿和报表中造假。有的单位将销售收人、预算外收人、租金收人、返利或收回外单位欠款等不按规定存人开户银行,设置“账外账”,存人其经济实体或以个人名义存人储蓄所,乱支乱用,滥发奖金;有的单位直接捏造、篡改会计报表数据;更有一些企业编制多套会计报表。  在会计核算上造假。一是在成本核算上造假。一些企业为了调节利润在成本上大做文章,该摊的费用不摊或少摊,该提的费用不提或少提,折旧和摊销年限自我调节,固定资产与无形资产自我调节。将已支付应计人当期损益的费用挂在“其他应付款”账上,将已竣工的基建项目发生的长期借款利息投人工程成本,或将当期费用转人“等摊费用”、“递延资产”等账户,随意调节利润。二是在税金核算上造假。有的企业将当年的收人挂在账上或采用压单方式转到下年度清算;有的企业为偷逃增值税,竟购买进项增值税专用发票入账;有的企业为偷逃营业税,变造发票内容等。三是调节股权投资比率,视其盈利水平自行调节子公司股权持有比率,进而根据“需要”选择采用成本法核算或权益法核算,以达到调节母公司收益的目的。  舞弊审计的内容包括:  制定审计方案,检查相关文件、协议,了解机构的设置、管理、程序和实务,检查内部控制制度,评价内控制度的强点与弱点。  根据已确认的内部控制的弱点,确定舞弊可能存在的领域,了解过去曾发生过的舞弊类型,在会计政策上,审查舞弊者是否使用了不当的会计政策,隐匿亏损,夸大业绩及偷逃税款等,或蓄意披露与经济现实不符的会计政策,误导解读会计资料,掩盖事实真相等。  测试各机构的工作目标和道德环境,思考舞弊当事人的动机,分析在何种环境和状况下,员工会利用手中权利通过串通转移、支取挪用等手段侵占各种资财,营私舞弊。
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