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在企业的财务管理工作中,会计报表是非常重要的一项财务管理手段,也是企业财务报告的主要组成部分。利用会计报表识别会计舞弊是一种有效的财务管理及监督的方法,在企业的财务管理工作中有着非常重要的作用。本文简单阐述会计报表及会计舞弊的含义,分析利用会计报表进行会计舞弊的主要手段及危害,探究利用会计报表识别会计舞弊的审计技巧的方法及策略,为企业的财务管理工作提供相应的参考。
In the financial management of enterprises, accounting statements is a very important financial management tools, but also the main part of corporate financial reporting. The use of accounting statements to identify accounting fraud is an effective method of financial management and supervision in the financial management of enterprises has a very important role. This article briefly elaborates the meaning of accounting statements and accounting fraud, analyzes the main means and harm of accounting fraud by using accounting statements, explores the methods and tactics of using audit reports to identify accounting fraud fraud techniques, and provides corresponding references for the enterprise’s financial management.