广义上讲,只要你没有按照“会计准则”做账,都叫作假。 但是,实际过程中,由于准则的规定,如果全部按照准则中去做,由于很多的发票回单都是非正规性的,税前是不许抵扣的,将给企业利润造成很大的影响,所以采取首发是,控制成本,降低利润,本质也就是造假。 还有一些是通过一些途径取得一些发票进行抵扣,也就是所谓多列支出,严格意义上讲,这种情况更加严重。 总的来说,造假就是做假证,假账,假表等等,即只要你有一丝的凭证是你实际没有发生的,就是造假。
上市公司财务造假的手段剖析及防范措施研究-毕业论文参考网 关键词:上市公司;财务造假;手段;防范 [gap=1090]Key words: listed companies; financial fraud; means; prevent
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财务造假手段 Guard measure ; financial FALSE means preventive measures ; Key words journals published periodicals ; preventive measures
企业财务造假及其识别 Financial Theory and Practice
·2,447,543篇论文数据,部分数据来源于NoteExpress
美国一系列财务造假案件的爆发,引发了会计界对两种基础孰优孰劣的争论。
The occurrence of a series of financial frauds leads to an increasing argument about whichever is better.
在指认某些匿有财务造假的公司(例如安然或雷曼)事件中,他们也发挥了关键作用。
They also play a crucial role in fingering firms with dodgy finances-think Enron or Lehman.
目前我国上市公司财务造假问题非常严重,财务造假的表现形式呈现出隐蔽性和多样化的特点。
What is critical at present, however, is that misleading accounting reports are issued by listed corporations in various ways, often undetectable.
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