摘 要：财务报表舞弊是指企业出于追求利益最大化的目的，采用各种手段使财务报表数据失真的行为。该行为会严重损害企业的声誉，引起投资者的关注和监管部门的惩罚。本文从财务报表舞弊的类型、成因及现状入手，探讨了传统财务比率方法、人工智能方法和多元分析方法等财务报表舞弊检测方法的优缺点，并提出了内部控制的建立与优化、独立审计的作用与价值、法律法规的规范与执行等财务报表舞弊防范措施。最后，本文对财务报表舞弊检测与防范的未来趋势与挑战进行了展望，认为技术发展、国际标准的制定和规范执行等将是相关领域需要探索与解决的难点。该文旨在为有关领域提供有益参考，防范财务报表舞弊，维护企业稳定经营与可持续发展。
关键词：财务报表舞弊；检测方法；防范措施；技术发展；法律法规
Detection and prevention of financial statement fraud
【Abstract】Financial statement fraud refers to the behavior of enterprises using various means to distort financial statement data for the purpose of maximizing profits. This behavior will seriously damage the reputation of the enterprise, attract the attention of investors and punish regulatory authorities. This article starts with the types, causes, and current situation of financial statement fraud, explores the advantages and disadvantages of traditional financial ratio methods, artificial intelligence methods, and multivariate analysis methods for detecting financial statement fraud, and proposes measures to prevent financial statement fraud, such as the establishment and optimization of internal control, the role and value of independent auditing, and the standardization and implementation of laws and regulations. Finally, this article provides an outlook on the future trends and challenges of financial statement fraud detection and prevention. It is believed that technological development, the formulation and standardized implementation of international standards, and other related areas will be difficult points to explore and solve. This article aims to provide useful references for relevant fields, prevent financial statement fraud, and maintain stable business operations and sustainable development of enterprises.
【Keywords】Financial statement fraud; Detection method; Preventive measures; Technological development; laws and regulations
目 录
前言 1
一、财务报表舞弊的类型、成因及现状 2
（一）财务报表舞弊的类型 2
（二）财务报表舞弊的成因 2
（三）财务报表舞弊的现状 3
二、财务报表舞弊的检测方法 4
（一）传统财务比率方法的优缺点 4
（二）人工智能方法在财务报表舞弊检测中的应用 4
（三）多元分析方法在财务报表舞弊检测中的应用 5
三、财务报表舞弊的防范措施 7
（一）内部控制的建立与优化 7
（二）独立审计的作用与价值 7
（三）法律法规的规范与执行 8
四、财务报表舞弊检测与防范的未来趋势与挑战 10
（一）技术发展的影响 10
（二）国际标准的推广与制定 10
（三）规范执行的难点与对策 11
结语 12
参考文献 13
