This book summarizes the internal logic of financial statement analysis and extracts practical tools for detecting financial fraud and misconduct. Part One, using the case of Zijing Storage's fraud, gradually introduces accounting knowledge related to financial analysis and five key tools for identifying financial fraud. Part Two selects high-profile financial fraud cases from China in recent years, combining external information and accounting data for in-depth analysis to help readers further familiarize themselves with common methods of financial fraud and misconduct. Part Three selects two challenging suspected fraud cases, starting with suspicious points in the company's financial statements and external information to help readers identify distractors in financial analysis and understand the true reasons for the discrepancy between market capitalization and financial performance. This book can help all non-financial professionals master financial analysis...
本书中总结出财报分析的内部逻辑, 并提炼出识破财务造假和舞弊的实用工具。第一部分, 作者结合紫晶存储的造假案例, 一步步引出与财务分析相关的会计知识, 以及识别财务造假五大工具。第二部分, 作者选取了国内近两年备受关注的财务造假案例, 结合外部信息和会计数据做深入分析, 帮助读者进一步熟悉财务造假与舞弊的常见手段。第三部分选取了两个较难的疑似造假案例, 从企业的财报和外部信息中的疑点入手, 帮助读者识别财务分析中的干扰项, 理解市值和财务表现之间差距产生的真正原因。本书可以帮助所有非财务专业人士掌握财务分
本书中总结出财报分析的内部逻辑, 并提炼出识破财务造假和舞弊的实用工具。第一部分, 作者结合紫晶存储的造假案例, 一步步引出与财务分析相关的会计知识, 以及识别财务造假五大工具。第二部分, 作者选取了国内近两年备受关注的财务造假案例, 结合外部信息和会计数据做深入分析, 帮助读者进一步熟悉财务造假与舞弊的常见手段。第三部分选取了两个较难的疑似造假案例, 从企业的财报和外部信息中的疑点入手, 帮助读者识别财务分析中的干扰项, 理解市值和财务表现之间差距产生的真正原因。本书可以帮助所有非财务专业人士掌握财务分
