财务报告舞弊是指违背公认会计原则,采取财务欺骗性手段故意谎报财务事实或披露虚假财务报告,以获取不正当利益为目的的行为。这个问题一直是阻碍我国产业经济和资本市场健康发展的“毒瘤”。为了防范财务报告舞弊行为,识别被恶意粉饰的财务报告,制定和落实切实有 Fraudulent financial reporting refers to the act of defaulting on generally accepted accounting principles and of deliberate misrepresentation of financial facts or disclosure of false financial statements by financial fraudulent means for the purpose of obtaining improper benefits. This issue has always been a “cancer” that hinders the healthy development of China’s industrial economy and capital market. In order to prevent fraudulent financial reporting, identify maliciously decorated financial reports, develop and implement practical