摘要进入21世纪，随着经济的发展，企业之间的竞争也日趋白热化，如何在竞争中保持优势地位以及维持社会公众对本企业的信心成为企业发展关注的重点问题。然而，在缓解竞争压力这一方面，诸多企业选择了财务舞弊这一手段，看中的是其带来的短期经济利益，为此，研究企业财务造假的手段以及动因已成为刻不容缓的事情，这对我国防范财务舞弊的发生，建立有效的监督机制，肃清证券市场环境有着重要意义。在这样的背景下，本文针对皖江物流舞弊案并结合以前的有关理论结果进一步分析财务造假的原因以及手段，并根据结论提出有关建议和对策，希望借此为财务报表使用者和社会公众识别财务作假提供参考价值。关键字：财务欺诈；虚增利润；职业道德；舞弊动因ABSTRACTIntwenty-firstCentury,withthedevelopmentofeconomy,thecompetitionbetweenenterprisesisbecomingincreasinglyintense,howtomaintainadominantpositioninthecompetitionandmaintainthepublicconfidenceoftheenterprisehasbecomethefocusofenterprisedevelopmentconcern.However,ontheonehand,inordertoalleviatethepressureofcompetition,manyenterpriseshavechosenthemeansoffinancialfraud,whichistheshort-termeconomicbenefits.Therefore,theresearchofenterprisefinancialfraudmeans,motivationhasbecomeanurgentmatter,thistoourcountrytopreventtheoccurrenceoffinancialfraud,establishingeffectivesupervisionmechanism,hasimportantsignificancetothesecuritiesmarketenvironment.Inthiscontext,thelittlelogisticsfraudandcombiningwiththeoreticalresultsaboutbeforefurtheranalysisofthereasonsoffinancialfraudandthemeans,andputforwardrelevantsuggestionsandcountermeasuresaccordingtotheconclusion,hopingfortheusersoffinancialstatementsandthepublicrecognitionoffinancialfalsereferencevalue.Keywords:financialfraud；inflatedprofits；professionalethics；fraudmotivation目录1引言................................................61.1研究背景..............................................61.2研究意义..............................................61.3文献综述..............................................72舞弊相关理论基础及手段..............................82.1舞弊相关概念..........................................82.1.1国外舞弊概念........................................82.1.2国内舞弊概念........................................82.2舞弊理论..............................................82.2.1舞弊冰山理论（二因素论）............................82.2.2舞弊三角理论（三因素论）............................92.2.3舞弊GONE理论（四因素论）...........................102.2.4舞弊风险因子理论...................................102.3企业舞弊的常用手段...................................112.3.1虚增销售收入.......................................112.3.2关联交易...........................................112.3.3利用会计政策、会计估计变更数据操纵利润.............112.3.4不及时或不披露重要事项.............................123案例介绍...........................................123.1公司简介.............................................123.2舞弊经过.............................................124.案例分析...........................................144.1舞弊原因.............................................144.1.1外部原因...........................................144.1.2内部原因...........................................144.2舞弊手段.............................................154.2.1虚构贸易循环，增加营业收入.........................154.2.2签订阴阳合同，虚增利润.............................154.3.3进行错误的账龄分析.................................164.3.4低估费用，调高利润.....
