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财务报告分析有两个基本目标,一是发现错报,即真不真;二是发现价值,即好不好。判断财务信息是否真实是进行相关财务分析的前提和基础,也是至关重要的一步。可是在日常经济生活中,会计造假屡见不鲜,各种造假手段也是层出不穷,而相关的文献资料关于如何识别虚假报表的方法论述又显得较为抽象。本文将结合一些案例来对虚假报表的识别方法作个简单的分析。
Financial reporting analysis has two basic objectives, one is to find misstatement, that is really not true; the second is to find value, that is good. Determining whether financial information is true is a prerequisite and a foundation for conducting relevant financial analysis and is also a crucial step. However, in daily economic life, accounting fraud is not uncommon, and various means of counterfeiting are endless, and the relevant literature on how to identify false statements of the methodological discourse is more abstract. This article will combine some cases to make a simple analysis of the method of identifying false statements.