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Issues of Falsifying Financial Statements in Terms of Economic Security

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Document pages: 14 pages

Abstract: The paper deals with problems of the country s economic security and entities, timely resolution of which influences directly the country s national security. The cornerstone of successful existence of any country, especially the Russian Federation, during such complicated period is the presence of effective national economic security system. Analysis of the phenomena connected with using accounting information giving information about financial and economic activity of companies to investors and entrepreneurs in terms of economic security is particularly important in the global market conditions. The paper s purpose is showing the interrelation between economic security and financial statement falsification. In this article, falsification of financial statements is considered within a framework of system and comprehensive approaches as one of possible internal and external threats to financial security of particular economic entities and country as a whole under global market conditions. Using the complex and systematic general-research approaches allows to consider the financial statement falsification problem in the global context as a criminogenic phenomenon similar to international crime. At the present moment, the research in this field is common in the research and professional environment. Analysis of the current situation allows identifying the basic information channel of interaction between the business and society: financial statements, whose authenticity determines the reliability of potential contractors and efficiency of contractual relationships in many aspects.

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