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1、精選優(yōu)質(zhì)文檔-傾情為你奉上一、對(duì)會(huì)計(jì)造假行為主體的界定(一)會(huì)計(jì)造假的含義會(huì)計(jì)造假可分為會(huì)計(jì)信息的有意造假和會(huì)計(jì)信息的無(wú)意失實(shí)。本文主要涉及會(huì)計(jì)信息的有意造假，它是指會(huì)計(jì)活動(dòng)中當(dāng)事人事前經(jīng)過(guò)安排，故意以欺詐、舞弊等手段偽造、變?cè)焯摷贂?huì)計(jì)信息，使會(huì)計(jì)信息歪曲反映經(jīng)濟(jì)活動(dòng)和會(huì)計(jì)事項(xiàng)以此達(dá)到特定利益的集團(tuán)或個(gè)人的不正當(dāng)違法犯罪行為。 (二)會(huì)計(jì)造假主體的界定會(huì)計(jì)造假主體應(yīng)包括炮制假賬和相關(guān)違法亂紀(jì)活動(dòng)的主謀、共謀和執(zhí)行者。按照在造假過(guò)程中所發(fā)揮的作用不同，會(huì)計(jì)造假主體包括動(dòng)議者、決策者、操作者和協(xié)同者。造假的動(dòng)議者是指為會(huì)計(jì)造假出謀劃策的人。通常是單位財(cái)會(huì)部門的負(fù)責(zé)人在造假過(guò)程中往往扮演替導(dǎo)演的角色

2、。造假的決策者是指有權(quán)決定會(huì)計(jì)造假實(shí)施的各級(jí)領(lǐng)導(dǎo)人。決策者既可以是領(lǐng)導(dǎo)者個(gè)人也可以是領(lǐng)導(dǎo)層集體，是會(huì)計(jì)造假的最大受益者。造假的實(shí)施者是指擁有職務(wù)便利、能夠接觸會(huì)計(jì)憑證、帳薄、報(bào)表等資料，親自實(shí)施和完成會(huì)計(jì)造假的人員。它不僅包括有關(guān)會(huì)計(jì)人員、出納人員，而且還包括相關(guān)的采購(gòu)人員、銷售人員、保管人員和統(tǒng)計(jì)人員。造假的協(xié)同者是指從某些方面策應(yīng)、配合造假的人員。既包括在造假之初為之提供方便者如某些財(cái)會(huì)人員為造假積極出謀劃策，提供信息及技術(shù)方法和手段，與領(lǐng)導(dǎo)共同設(shè)計(jì)防范檢查的對(duì)策和措施：也包括在造假事實(shí)發(fā)生后為其掩飾、布防、通風(fēng)報(bào)信和提供偽證等人員。值得說(shuō)明的是，在不同的造假案件中造假主體的人員構(gòu)成不盡相

3、同相關(guān)人員在造假過(guò)程中所承擔(dān)的職資和所發(fā)揮的作用也不一樣。二、作為企業(yè)的經(jīng)營(yíng)者，對(duì)虛假會(huì)計(jì)信息的出籠和傳播有著較為復(fù)雜的心態(tài)(一)“高指標(biāo)”誘出假數(shù)字前些年在企業(yè)和主管部門還沒(méi)有完全脫鉤的情況下，一些廠長(zhǎng)經(jīng)理迫于經(jīng)營(yíng)業(yè)績(jī)的考核壓力年年把銷售、利潤(rùn)當(dāng)做最緊要的“任務(wù)”抓，實(shí)行以“高指標(biāo)”“烏紗帽”的考核辦法，在這種壓力下，經(jīng)營(yíng)者不粉飾報(bào)表、不編造假數(shù)字就難過(guò)考核關(guān)。在企業(yè)內(nèi)部實(shí)行以盈虧數(shù)字論功行賞的辦法。于是便有了“造假數(shù)字”這一“良方”。而近幾年，在各種利益關(guān)系的誘導(dǎo)下，一些企業(yè)在編制會(huì)計(jì)報(bào)表時(shí)“對(duì)癥下藥”：貸款時(shí)夸大資產(chǎn)，掩飾壞帳；報(bào)稅時(shí)隱瞞利潤(rùn)，銷售縮水；上報(bào)成績(jī)時(shí)粉飾業(yè)績(jī)，掩蓋問(wèn)題逃債時(shí)

4、隱藏資產(chǎn)，虛列負(fù)擔(dān)；改制時(shí)，資產(chǎn)劇降、利潤(rùn)變負(fù)。私營(yíng)企業(yè)則是千篇一律的造假模式，開(kāi)“陰陽(yáng)發(fā)票”、虛開(kāi)增值稅票、隱藏收人，惟一的目標(biāo)就是逃稅、逃稅、還是逃稅!經(jīng)營(yíng)者既深知造假之風(fēng)有害無(wú)益，又自覺(jué)不自覺(jué)地參與和支持會(huì)計(jì)造假有的管理人員坦然地說(shuō)，會(huì)計(jì)造假形成的不正之風(fēng)使得公平競(jìng)爭(zhēng)遭到破壞不是造假者深受其害，而是誰(shuí)不做假誰(shuí)吃“啞巴虧”，因而大部分造假者都是心存僥幸，相互仿效，只是造假的程度不同罷了。(二)假業(yè)績(jī)會(huì)引出“金鳳凰”事實(shí)上，會(huì)計(jì)造假就像“臭豆腐”，聞著臭吃著香。這就使企業(yè)陷人了“服喜得喜，報(bào)憂得憂”的怪圈。因?yàn)椴簧俳?jīng)營(yíng)者有著“依靠虛假數(shù)字出政績(jī)，追求數(shù)字真實(shí)丟官位”的教訓(xùn)。在經(jīng)營(yíng)業(yè)績(jī)實(shí)“一票

5、否決權(quán)”的情況下，有人就因造假造出了“政績(jī)”，而使得企業(yè)“突飛猛進(jìn)”，個(gè)人不斷“進(jìn)步”，這就使人產(chǎn)生了“撐死膽大的，餓死膽小的”的活思想。當(dāng)被問(wèn)及怕不怕浮夸造假漏餡而遭處分，不少人不置可否，一位知情管理人說(shuō)：“會(huì)計(jì)包裝，人所共知，但到目前為止，一般還很少追究過(guò)任何造假者的責(zé)任。別的單位能這樣做，我也這樣做。到手的榮譽(yù)和實(shí)惠誰(shuí)也不會(huì)不要?！笨磥?lái)，會(huì)計(jì)打假目前尚缺乏應(yīng)有的力度，大部分造假者都各有“招數(shù)”，并沒(méi)有多少后顧之憂。同時(shí)，不少經(jīng)營(yíng)者也反映，有的上級(jí)領(lǐng)導(dǎo)習(xí)慣浮在上面聽(tīng)匯報(bào)，不察實(shí)情，聽(tīng)喜不聽(tīng)?wèi)n，也是助長(zhǎng)會(huì)計(jì)造假的原因之一。(三)想揭“瘡疤”又怕疼會(huì)計(jì)造假已是眾人皆知的一個(gè)社會(huì)“瘡疤”，為啥沒(méi)

6、人愿揭，原因大致有三：1、“從眾心理、法不責(zé)眾”不少經(jīng)營(yíng)者反映，剛開(kāi)始造假玩虛時(shí)，還有些擔(dān)心，只是打打“擦邊球”，怕脫離實(shí)際，但后來(lái)發(fā)現(xiàn)周圍許多企業(yè)都在造假，自己也就心安理得。大家都假就好辦了，板子又不會(huì)打在一個(gè)人屁股上。2、“水漲船頭高，后任不認(rèn)前帳”一些企業(yè)管理者抱怨說(shuō)：前任已經(jīng)把數(shù)字浮夸上去了，現(xiàn)在想實(shí)事求是都不可能了。3、“大家都包裝，老實(shí)就吃虧”經(jīng)營(yíng)者們最普遍的心態(tài)是擔(dān)心報(bào)真實(shí)信息吃虧。一方面，考核企業(yè)的主要依據(jù)是看“帳面數(shù)字”，而不是看你是否說(shuō)真話，另一方面，數(shù)字若真實(shí)了，稅收就要增加，企業(yè)盈利受影響。這一點(diǎn)也是目前企業(yè)造假的主要目的。三、作為虛假會(huì)計(jì)信息的直接編撰者，會(huì)計(jì)人員對(duì)此

7、苦不堪言(一)“飯碗”為重盡管所有的虛假會(huì)計(jì)數(shù)字都出自會(huì)計(jì)人員之手，但絕大多數(shù)會(huì)計(jì)人員都談“假”色變。一位會(huì)計(jì)人員直言不諱：學(xué)校學(xué)了幾年會(huì)計(jì)，工作后還在“繼續(xù)教育”，誰(shuí)不想做一名出色的會(huì)計(jì)，但“飯碗”掌握在領(lǐng)導(dǎo)手里，讓你造假，你敢拒絕嗎?你不會(huì)作假誰(shuí)還要你做會(huì)計(jì)?對(duì)此，所有受訪會(huì)計(jì)人都有同感。不少會(huì)計(jì)人員就是因?yàn)閷?duì)造假心有余悸而與領(lǐng)導(dǎo)“離心離德”最終被“炒魷魚”。因而多數(shù)會(huì)計(jì)人只好為保住自己的飯碗而采取讓步行為，有的甚至主動(dòng)為造假出謀劃策。(二)“準(zhǔn)則”蛻變會(huì)計(jì)曾經(jīng)被賦予為國(guó)家和企業(yè)站崗放哨的經(jīng)濟(jì)衛(wèi)士，常以“鐵算盤”、精打細(xì)算為衡量標(biāo)準(zhǔn)。如今，在經(jīng)營(yíng)者看來(lái)“準(zhǔn)則”徹底改變了，社會(huì)上一些地方和部

8、門會(huì)計(jì)的行業(yè)標(biāo)準(zhǔn)，不再只看如實(shí)記帳算帳了，多看你會(huì)不會(huì)靈活做帳，實(shí)際上就是看你能不能造假、誘資、偷稅了。個(gè)別企業(yè)從“出生”就是假的，注冊(cè)資本在驗(yàn)資領(lǐng)取工商執(zhí)照后便不復(fù)存在，其會(huì)計(jì)帳面始終掛在“其他應(yīng)收款”帳下。甚至認(rèn)為會(huì)計(jì)賬務(wù)越亂就越好做手腳。一些公司尤其是私營(yíng)企業(yè)就更黑，混亂、虛假到了一定程度，就把老公司關(guān)掉，重新注冊(cè)一家新公司，再揭開(kāi)新的騙人序幕。四、防范對(duì)策(一)充分發(fā)揮產(chǎn)權(quán)明晰在規(guī)范會(huì)計(jì)管理活動(dòng)中的作用產(chǎn)權(quán)是企業(yè)取得市場(chǎng)法人資格的基本條件，產(chǎn)權(quán)的明晰為會(huì)計(jì)信息目標(biāo)的實(shí)現(xiàn)創(chuàng)造了重要條件。允許和鼓勵(lì)會(huì)計(jì)主體根據(jù)會(huì)計(jì)交易費(fèi)用的高低，自由地選擇會(huì)計(jì)規(guī)范組合方式，充分發(fā)揮會(huì)計(jì)規(guī)范的激勵(lì)、約束及資

9、源配置的功能，為企業(yè)內(nèi)部約束、激勵(lì)機(jī)制的建立創(chuàng)造基本條件，這一切又有利于保證會(huì)計(jì)信息質(zhì)量。由于企業(yè)內(nèi)部存在多層次的委托代理關(guān)系，理順各方的關(guān)系，可以避免會(huì)計(jì)造假行為的發(fā)生。為此應(yīng)建立職業(yè)經(jīng)理人市場(chǎng)，將競(jìng)爭(zhēng)機(jī)制引入企業(yè)經(jīng)營(yíng)者的任命中，建立職業(yè)經(jīng)理人檔案，從聘任及業(yè)績(jī)等方面，對(duì)其能力和道德進(jìn)行評(píng)價(jià)，使其自覺(jué)地對(duì)自己的行為負(fù)責(zé)，包括防范會(huì)計(jì)造假在內(nèi)的道德約束，從而形成有效的市場(chǎng)約束機(jī)制。(二)建立健全內(nèi)部控制制度體系內(nèi)部控制制度是現(xiàn)代管理制度的重要組成部分，對(duì)明確和規(guī)范企業(yè)各部門、各環(huán)節(jié)甚至各崗位的職責(zé)和行為，對(duì)提高管理效率、保護(hù)資金的安全和完整等，都具有十分重要的作用。由于企業(yè)各種經(jīng)濟(jì)問(wèn)題，都會(huì)在

10、會(huì)計(jì)上得到不同程度的反映和體現(xiàn)，所以內(nèi)部控制制度體系在很大程度上能夠防范會(huì)計(jì)造假，預(yù)防假帳發(fā)生。企業(yè)應(yīng)根據(jù)自己的實(shí)際情況，建立適合本企業(yè)的內(nèi)部控制制度，貫穿于企業(yè)治理結(jié)構(gòu)的始終。企業(yè)治理結(jié)構(gòu)是促使內(nèi)部控制有效運(yùn)行，保證內(nèi)部控制功能發(fā)揮的前提和基礎(chǔ)，內(nèi)部控制在治理結(jié)構(gòu)中成為企業(yè)所有者實(shí)現(xiàn)經(jīng)營(yíng)管理目標(biāo)，完成受托責(zé)任的一種手段。First, the definition of accounting fraud actors(A) the meaning of accounting fraudAccounting fraud can be divided into intentional fraud

11、and accounting information of the accounting information has no intention of misrepresentation. In this paper, involves intentionally false accounting information, it refers to the accounting activities of the parties. In advance through the arrangements, deliberate fraud, fraud, and other means. Fo

12、rged or altered, false accounting information, accounting information to distort reflect the economic activities and accounting matters. In order to achieve a specific interest groups or individuals unfair criminal acts.(B) accounting fraud the main definedAccounting fraud body should include the ma

13、stermind behind the conspiracy cooked up false accounts and related irregularities and implementation. In accordance with the role played in the fraud process, accounting fraud the main motion, policy makers, operators and collaborative persons.The motion of the fraud refers to the advice of account

14、ing fraud. Is usually the person in charge of the unit of the accounting department. Often play for the director's role in the fraud process.The fraud policy makers have the right leaders at all levels of accounting fraud decision implementation. Decision-makers can be either individual leaders.

15、 Can also be a leadership collective, is the biggest beneficiaries of the accounting fraud.The perpetrators of the fraud is to have his office, be able to contact the accounting documents, account books, reports and other information in person to the implementation and completion of the staff of the

16、 accounting fraud. It includes not only the relevant accounting staff, cashier staff, but also includes the procurement staff, sales staff, custody officers and statisticians. Collaborative fraud refers to a coordinate in some respects, with the staff of fraud. Both included in the fraud at the begi

17、nning and whom to provide convenience. For fraud, as some accountants advice, information and technical ways and means, and leadership to design policies and measures to prevent check: also to conceal its fraud facts, arm, tipped off and gives false staff.It is worth noting that, in the different ca

18、ses of fraud. Fraud the main composition of the same. Undertaken by the staff funded by the relevant personnel in the fraud process and the role played by the same.Second, as business owners came out and dissemination of false accounting information has a more complex mentality(A) "high index&q

19、uot; elicit false figuresA few years ago in the case of enterprises and the competent authorities is not yet completely decoupled, the plant manager was forced pressure on the operating results of the examination every year in sales, profits as the most urgent task "grasping, the implementation

20、 of his post" indicators " "assessment methods, and under such pressure, the operator fails to whitewash report, do not equivocate Digital sad assessment off. To the implementation of profit and loss figures of patronage within the enterprise. Thus they were "fake number" is

21、 "good medicine."In recent years, the induction of a variety of interests, some enterprises in the preparation of accounting statements "right": exaggerated assets, loans to cover up bad debts; concealing profits tax, sales shrunk; cosmetic results in the reported results to cove

22、r up problems avoiding the debt hidden assets, false statement of the burden; restructuring, the assets of the sharp drop in profit becomes negative.Fraud mode is the monotony of the private sector, open the "yin and yang, invoice, fake VAT votes, hidden income, the sole objective of tax evasio

23、n, tax evasion or tax evasion! Operators both know that the wind of the fraud more harm than good, but also consciously or unconsciously, participation and support of management accounting fraud frankly, unhealthy tendencies in accounting fraud to the formation of the fair competition has been the d

24、estruction is not counterfeiters suffer, but who is not false who eat yabakui ", and thus most of the counterfeiters are luck to each other to emulate, but the degree of fraud.(B) false results leads to the "Golden Phoenix"In fact, the accounting fraud like "tofu" smell the

25、stink eating incense. This allows companies to fall into a "service blessed with joy, have to worry about reporting only bad news" of the cycle. Because many operators rely on false figures to the achievement, the pursuit of the Digital a true lose their jobs in the lessons. In the operati

26、ng results of the real one-vote veto "case, it was a result of fraud made the" achievements ", while allowing companies to" rapid "individual constant" progress ", which gives rise to" Chengsi bold starved to death timid "living thinking.When asked about

27、the fear of not afraid of pompous fraud debacle been punishment, many people are noncommittal, an informed manager said: "accounting package, known to all, but so far, the general also rarely investigated any fraud the responsibility of other units to do so, I do the same honor and affordable h

28、and who will not do not. "It appears that the accounting crackdown is still lack of intensity, most of the counterfeiters have their own tricks ", and not much to worry about. At the same time, many operators also reflects some superiors habit of floating to listen to in the above report,

29、be aware of the facts, listen or not listen to worry about, but also contribute to one of the reasons for accounting fraud.(C) exposing the "scar" painlesslyAccounting fraud is well-known society of "scar", why no one is willing to expose, there are three reasons why:1, "a h

30、erd mentality, France is not responsible for the publicA lot of operators reflect the beginning of fraud to play virtual, somewhat worried, just playing the "edge ball", and fear is divorced from reality, but later found around many companies are in the fraud, they also peace of mind. Are

31、false can be easily handled, the board will not be hit in the buttocks of a person.2, the water rose bow high and, subsequently, does not recognize the former accountSome managers have complained that: predecessors have to figure exaggerated up and now want to seek truth from facts are impossible.3,

32、 "we all packaging, honest and a disadvantageThe operators are the most common attitude is worried that the reported real disadvantage. The one hand, the main basis of assessment of enterprises is to look at "book value", instead of you telling the truth, the number, if true, the tax

33、would increase the profitability of the business affected. This is also the main purpose of the corporate fraud.Third, direct the preparation of false accounting information, accounting personnel, this miserable(A) the "rice bowl" as the most importantDespite all the false accounting figur

34、es from the hands of the accounting staff, but the vast majority of the accounting staff to talk about the "false" colors. An accounting bluntly: the school years of accounting, work is still "continuing education", who do not want to do a good accounting, but the "rice bowl

35、" rests in the hands of the leadership, so that you fraud, you dare to refuse ? you will not be fraud who needs you to do the accounting? In this regard, all respondents accounting people have the same feeling. The number of accounting personnel of fear because the fraud and Leadership "di

36、scord" eventually "fired". Thus the majority of accounting had to keep their jobs to take concessions behavior, and some even take the initiative to make plans for the fake.(B) "guidelines" MetamorphosisAccounting had been given for the state and enterprises of the economy o

37、f the sentry guards, often to the "iron abacus, on a budget, as measured. Today, operators seems to be "guidelines" completely changed, some localities and departments accounting industry standards, no longer just truthfully accounting accounts, see more of you will not be flexible to

38、 do accounts, in fact, is to see Can you fraud, luring capital, tax evasion.Individual enterprises from the "birth" is a fake, after the registered capital verification to receive a business license no longer exists, its accounting book given them always hanging in the "other receivab

39、les". Accounting accounts even think that the more chaotic the better tricks. Some companies, especially the private sector is more black, confusion, false to a certain extent, put the old company to turn off, re-registration of a new company, and then open a new deceptive prelude.Fourth, the p

40、reventive measures(A) give full play to the property rights and standardize the accounting management activitiesProperty rights are the basic conditions for enterprises to obtain legal personality in the market, clear property rights created important conditions for the goals of accounting informati

41、on. Allow and encourage the accounting entity according to the level of accounting transaction costs, the freedom to choose the combination of accounting norms, give full play to the accounting norms incentives, constraints, and resource allocation, internal constraints, the establishment of incenti

42、ves to create the basic conditions, all this again help ensure the quality of accounting information. Existence of multi-level principal-agent relationship within the enterprise, rationalize the relationship between the parties can avoid the occurrence of the accounting frauds. This should establish the market of professional managers, to introduce competition into the appointment of enter