一、财务舞弊的常见手法(一)通过收入进行利润调节有些公司无视我国会计准则中对收入的确认原则,利用虚构销售、提前确认或推迟确认时间等手段调节利润。根据虚构的销售事项确认收入,性质是最为恶劣、欺骗性最大的一种制造虚假会计信息的方法,包括虚构销售对象、虚构交易、编制虚构交易的所有原始凭证等等。有些公司为了虚增本年利润或 First, the common practices of financial fraud (A) of profit regulation by revenue Some companies ignore the principle of recognition of revenue in our accounting standards, the use of fictitious sales, early confirmation or postponement of confirmation time and other means to regulate profits. According to fictitious sales confirmation of income, the nature is the most harsh, most deceptive of a false accounting information, including fictional sales object, fictional transactions, the preparation of all the original voucher transactions, and so on. Some companies in order to inflated this year’s profit or