Abstract: The tax planning， as a reasonable and legitimate to use fiscal policies to achieve taxpayer means of maximizing after-tax benefits， is a product of the market At present， the economically developed countries to carry out tax planning are rather common， domestic tax planning has become increasingly attach importance to the Based on China's reality， this trial from our corporate tax planning and effective demand and effective supply of the present situation of the contradictions pointed out that China's corporate tax planning and effective supply and demand imbalance， analysis of the reasons for this situation， and from the tax administration department， enterprises， taxation agency point of view put forward measures to alleviate this This tax planning for the promotion of the cause of China's enterprises to further develop and enhance the competitiveness of enterprises at home and abroad to raise the level of China's tax according to law has important practical Keywords:Tax Planning;Effective supply and demand;Contradictions in the status quo;Reason;Countermeasure
Small businesses in the promotion of competition in the market， increase employment opportunities and to promote national economic development and maintain social stability plays an important role， but the small business accounting systems， resulting in a greater possibility of accounting Small businesses through the implementation of the process of accounting problems in a specific analysis， combined with the accounting system and small businesses of their own intrinsic characteristics， has been put forward solutions to this problem and fundamental measures to address the small business accounting norms problems of small enterprises to reduce and even eliminate false accounting information 关键词: Small business; accounting system; accounting; defects; solution
本文拟对近年来国内外财务造假现象频发的现象，对上市公司财务舞弊的概念、动因、常见行为等一系列特征进行了归纳和总结。并以欣泰电气财务舞弊案按为例，对其造假手段及目的进行深入的分析，归纳出了财务舞弊现象的深层动因，并据此，对于企业财务舞弊的审计工作的加强提出了几条有可行性的建议。This paper intends to summarize the characteristics of financial fraud in recent years， such as the concept of financial fraud， the motivations and common behaviors of listed And to Xintai electrical financial fraud case as an example， its counterfeiting means and purpose of in-depth analysis， summed up the financial fraud phenomenon of deep motivation， and accordingly， for the financial fraud audit work to strengthen the proposed a few Feasible
