摘要
股份公司为骗取上市资格,或者为避免因连年亏损而丧失壳资源以及保留配股与增发资格和配合二级市场炒作,往往会采取种种手段诸如关联交易、滥用会计政策与估计以及利用地方政府支持等来进行财务造假。针对这些造假行为,广大报表使用者可通过剔除不良资产、关联交易、异常利润并结合现金流量分析的方法进行判别。
In order to defraud of the listing qualification, avoid losing shell resources because of loss year after year, keep ration shares, issue additional qualifications and cooperate with the secondary market operation, joint - stock company usually adopt all sorts of means such as related trade, abusing accounting policy and accounting estimation and utilizing local government support to make the fake of the financial affairs. Making the fake behavior to these, the financial report users can differentiate through rejecting non - performing assets, related trade, unusual profit and combining with the method of cash - flow analysis.
出处
《怀化学院学报》
2004年第6期51-55,共5页
Journal of Huaihua University
关键词
财务造假
关联交易
上市公司
配股
增发
壳资源
地方政府支持
配合
保留
剔除
making the fake of the financial affairs
related trade
accounting policy and estimation
local government support
