Identification And Analysis On Factitious Financial Information In Non-Listed Companies

Accounting information is a kind of common commercial language in the current society which undertakes the important responsibility of transferring the message to the outside world. At present, the financial fraud is very common in our country and the whole world. The purpose of the paper is that we can use the professional financial analyzing methods to discover the real financial status from the fraud financial statement and know how to avoid unnecessary wastage.The paper selected three cases of the medium-sized and small enterprises with different ownership:grain bureau A state-owned plant oil factory, SZ B privately-owned high technology enterprise and C foreign investment enterprise. The thesis provides the result of analysis on the financial statement which passed to the public and the government regulatory authorities. By which we can find different methods of financial frauds from different ownership.We can find the obvious signal by the financial analysis of the financial fraud:A/R and inventory increased much more faster than the revenue, the company used the accounting method to control the profit at one time, there wasn't new business expansion but the liabilities increased fast, the company out of control because of business expansion, the operator used the other business to control the company's profit, the financial statement was perfect.Though the example and data are from the special enterprises, the thesis can provide some good suggestions to other companies in different fields. The analytic techniques of financial statement have the same value to those other companies.