I财务造假手段剖析及防范措施研究摘要近年来，随着市场竞争环境日趋激烈，财务造假在市场上层出不穷、屡见不鲜。这种行为极其恶劣，造成了市场机制的破坏，使我国的金融法规和财务核算遭受了极大的挑战。本文主要围绕财务造假、金融欺诈的原因和手段，提出了加大惩罚力度、完善会计准则，加强监督、提高从业人员素质等防范措施。关键词：财务造假；原因；手段；防范措施IIFinancial fraud means analysis and prevention measuresAbstractIn recent years, financial fraud At the top of the market is not bad and general in the face of increasingly fierce competition; this type of behaviour is extremely bad, leading to the destruction of the market mechanism, seriously damaging the gravity of national laws and financial regulations and accounting, This document analyses the causes and means of financial fraud and proposes some preventive measures, such as increasing sanctions, improving accounting standards, improving supervision and improving the quality of workers.Key words: Financial fraud; methods; analyses; to guard against; measures. 目 录摘要......................................................IAbstract.................................................II一.绪 论..................................................1（一） 问题的提出..............................................................................................1（二） 文献综述........................................1二.财务造假的危害和原因分析...............................1（一）财务造假的危害...................................1（二）动因分析.........................................21.舞弊三角理论......................................22.GONE 理论.........................................2（三）财务造假的原因...................................31.企业利益..........................................32.市场漏洞..........................................33.相关从业人员素质不高..............................4三.财务造假手段剖析......................
