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ArchAngel001
首页 > 期刊问答网 > 期刊问答 > 财务造假英语论文选题背景

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lily2010

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防范再现造假现象,防止税款流失兼顾市场平等竞争。从会计信息反映的角度来看,会计造假主要分为两种类型:会计事项造假和会计报表造假,前者是指通过诈骗、盗窃等手段,将公司资产变为个人所有或使用,后者则是通过故意谎报某些财务价值,造成增强获利能力的假象,从而欺骗股东和债权人等利害相关人。扩展资料:注意事项:操作交易在财务造假是比较常见的,也是最严重的造假。主要方式是第一出库打白条,入账的时候假借销售的名目,对开发票,确认收入,虚开发票,确认收入。这些做法都是法律所禁止的。但造假的手法从表面上看没有违反,但掩盖不了违法的实质。如上市公司在销售的时候由子公司把货物卖给第三方,价格和市场价一样,收入账记在子公司账面上,然后再找一公司把货物买回来。通过这种方法,使集团内部交易不受约束,还能确保公司财务报表中的收入和利润,人为控制收入。参考资料来源:人民网-人民日报财经论坛:财务造假要追“旧账”

财务造假英语论文选题背景

292 评论(14)

FantasyCQ

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
316 评论(13)

傻妞100200

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
296 评论(9)

shuai8613

一、财务造假概念及行为特征 1 (一)财务造假概念 1 (二)财务造假的特征分析 2 二、财务造假的手段剖析 2 (一)虚构交易,操纵利润 2 (二)操纵收入、费用,调节利润 3 (三)会计方法和会计原则的不恰当利用 3 (四)关联交易准则的不恰当
172 评论(8)

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