目 录
摘要·········································································2
中小企业财务舞弊现象···················································3
篡改财务数据与附注信息··········································3
资本虚增························································3
虚报企业经营成果················································3
虚设关联方交易··················································3
中小企业财务舞弊原因分析···············································4
利益最大化的驱使················································4
缺乏内部控制实际执行力··········································4
混乱财务管理驱使················································4
企业会计人员职业道德素质较低····································4
中小企业财务舞弊应对策略···············································4
完善内部规范制度················································5
加强企业外部监督················································5
建立有利于中小企业的税收制度····································5
加强会计人员的道德职业操守······································5
总结··································································6
参考文件······························································6
中小企业财务舞弊现象的分析与解决
【摘要】：
随着我们经济的快速发展，中小企业在我国国民经济中占据了重要地位，财务舞弊现象在中小型企业中普遍存在。本文主要就中小型企业中出现的财务舞弊现象的出现原因以及主要表现形式进行分析同时提出可行性的应对策略，从根源上杜中小企业财务舞弊现象，完善企业外部的监管，企业内部要提高会计人员的职业素养，普及财务相关的法律法规，从根源上杜绝类似情况的发生，也要完善企业外部的大力监管，社会大众要起监督作用，加大监管力度，使得中小企业得到更好更快的发展。
【关键词】：中小企业；舞弊原因；策略
