论文部分内容阅读
1内因分析形成虚假财务报告的根源在于内在利益的驱动。在市场经济条件下,财务报告的提供者和使用者之间的利益关系错综复杂,在有些情况下相互利益一致,有些情况下存在利益的冲突甚至相互对立,因此,利益各方对财务报告的要求不同。财务报告的制造者为了满足各方的不同需求,维护自身的经济利益,弄虚作假,形成虚假的财务报告来欺骗某些或全部的财务报告使用者。
1 The internal causes of formation of false financial reports is rooted in the intrinsic interests of the drive. Under the condition of market economy, the interest relations between the providers and users of financial reports are complicated. In some cases, the interests of each other are the same. In some cases, conflicts of interest exist and even oppose each other. Therefore, the requirements of stakeholders for financial reporting different. In order to meet the different needs of all parties, financial report producers defend their own economic interests, make mistakes, and form false financial statements to deceive some or all users of financial reports.