会计造假外文翻译外文文献英文文献

1、一、对会计造假行为主体的界定(一)会计造假的含义会计造假可分为会计信息的有意造假和会计信息的无意失实(二)会计造假主体的界定过程中所发挥的作用不同，会计造假主体包括动议者、决策者、操作者和协同者。程中往往扮演替导演的角色。造假的决策者是指有权决定会计造假实施的各级领导人。决策者既可以是领导者个人也可以是领导层集体，是会计造假的最大受益者。过程中所承担的职资和所发挥的作用也不一样。二、作为企业的经营者，对虚假会计信息的出笼和传播有着较为复杂的心态(一)“高指标”诱出假数字前些年在企业和主管部门还没有完全脱钩的情况下时隐藏资产，虚列负担；改制时，资产剧降、利润变负。仿效，只是造假的程度不同罢了。(

2、二)假业绩会引出“金凤凰”领导习惯浮在上面听汇报，不察实情，听喜不听忧，也是助长会计造假的原因之一。(三)想揭“疮疤”又怕疼会计造假已是众人皆知的一个社会“疮疤”，为啥没人愿揭，原因大致有三：1、“从众心理、法不责众”2、“水涨船头高，后任不认前帐”一些企业管理者抱怨说：前任已经把数字浮夸上去了，现在想实事求是都不可能了。3、“大家都包装，老实就吃亏”影响。这一点也是目前企业造假的主要目的。三、作为虚假会计信息的直接编撰者，会计人员对此苦不堪言(一)“饭碗”为重的会计，但“饭碗”掌握在领导手里，让你造假，你敢拒绝主动为造假出谋划策。(二)“准则”蜕变不再只看如实记帐算帐了，多看你会不会灵活做帐

3、，实际上就是看你能不能造假、诱资、偷税了。新的骗人序幕。四、防范对策(一)充分发挥产权明晰在规范会计管理活动中的作用产权是企业取得市场法人资格的基本条件(二)建立健全内部控制制度体系保证内部控制功能发挥的前提和基础First, the definition of accounting fraud actorsthe meaning of accounting fraudAccounting fraud can be divided into intentional fraud and accounting information of the accounting information ha

4、s 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. Forged or altered, false accounting information, accounting i

5、nformation to distort reflect the economic activitiesandaccountingmatters.Inordertoachieveaspecificinterestgroupsor individuals unfair criminal acts.accounting fraud the main definedAccounting fraud body should include the mastermind behind the conspiracy cooked up false accounts and related irregul

6、arities 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 accounting fraud. Is usually the person in charge of the unit of the accounting de

7、partment. Often play for the directors 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.Can also be a leadership collective, is the biggest beneficiaries of the account

8、ing 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 accounting fraud. It includes not only the relevant accounting staff, cashier st

9、aff, 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 beginning and whom to provide convenience. For fraud, as some accountants advice, info

10、rmation 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 cases of fraud. Fraud the main composition of the same. Undertaken by the staff fund

11、ed 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 mentalityhigh index elicit false figuresA few years ago in the case of enterprises and the competent authorities

12、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 of his post indicators assessment methods, and under such pressure, the operator fails to whitewash rep

13、ort, donotequivocateDigitalsadassessmentoff.Totheimplementationofprofitlossfiguresofpatronagewithintheenterprise.Thustheywerefakenumber is goodmedicine.Inrecentyears,theinductionofavarietyofinterests,someenterprisesinpreparationofaccountingstatementsright:exaggeratedassets,loansto coverupbaddebts;co

14、ncealingprofitstax,salesshrunk;cosmeticresultsin thereportedresultstocoverupproblemsavoidingthedebthiddenassets, falsestatementoftheburden;restructuring,theassetsofthesharpdropin profit becomesnegative.Fraudmodeisthemonotonyoftheprivatesector,opentheyinandyang, invoice,fakeVATvotes,hiddenincome,thes

15、oleobjectiveoftaxevasion,tax evasionortaxevasion!Operatorsbothknowthatthewindofthefraudmore harm than good, but also consciously or unconsciously, participation and supportofmanagementaccountingfraudfrankly,unhealthytendenciesin accountingfraudtotheformationofthefaircompetitionhasbeenthe destruction

16、isnotcounterfeiterssuffer,butwhoisnotfalsewhoeatyabakuiandthusmostofthecounterfeitersarelucktoeachothertoemulate,butthe degree offraud.false results leads to the GoldenPhoenixInfact,theaccountingfraudliketofusmellthestinkeatingincense.This allowscompaniestofallintoaserviceblessedwithjoy,havetoworrya

17、bout reportingonlybadnewsofthecycle.Becausemanyoperatorsrelyonfalse figurestotheachievement,thepursuitoftheDigitalatruelosetheirjobsinlessons.Intheoperatingresultsoftherealone-votevetocase,itwasaresult of fraud made the achievements , while allowing companies to rapid individualconstantprogress,whic

18、hgivesrisetoChengsiboldstarvedto death timid livingthinking.When asked about 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 investigatedanyfraudtheresponsib

19、ilityofotherunitstodoso,Idothesame honorandaffordablehandwhowillnotdonot.Itappearsthattheaccounting crackdownisstilllackofintensity,mostofthecounterfeitershavetheirown tricks,andnotmuchtoworryabout.Atthesametime,manyoperatorsalso reflectssomesuperiorshabitoffloatingtolistentointheabovereport,be awar

20、eofthefacts,listenornotlistentoworryabout,butalsocontributetoof the reasons for accountingfraud.exposing the scarpainlesslyAccountingfraudiswell-knownsocietyofscar,whynooneiswillingexpose, there are three reasonswhy:1, a herd mentality, France is not responsible for the publicAlotofoperatorsreflectt

21、hebeginningoffraudtoplayvirtual,somewhat worried,justplayingtheedgeball,andfearisdivorcedfromreality,butfoundaroundmanycompaniesareinthefraud,theyalsopeaceofmind.Arefalsecanbeeasilyhandled,theboardwillnotbehitinthebuttocksofaperson. 2,thewaterrosebowhighand,subsequently,doesnotrecognizetheformer acc

22、ountSomemanagershavecomplainedthat:predecessorshavetofigure exaggeratedupandnowwanttoseektruthfromfactsareimpossible. 3, we all packaging, honest and adisadvantageTheoperatorsarethemostcommonattitudeisworriedthatthereportedreal disadvantage.Theonehand,themainbasisofassessmentofenterprisesislookatboo

23、kvalue,insteadofyoutellingthetruth,thenumber,iftrue,thetax wouldincreasetheprofitabilityofthebusinessaffected.Thisisalsothemain purpose of the corporatefraud.Third, direct the preparation of false accounting information, accounting personnel, this miserablethe rice bowl as the mostimportantDespiteal

24、lthefalseaccountingfiguresfromthehandsoftheaccountingstaff, butthevastmajorityoftheaccountingstafftotalkaboutthefalsecolors.An accountingbluntly:theschoolyearsofaccounting,workisstillcontinuing education,whodonotwanttodoagoodaccounting,butthericebowlrests inthehandsoftheleadership,sothatyoufraud,you

25、daretorefuse?youwill 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 discord eventuallyfired.Thusthemajorityofaccountinghadtokeeptheirjobsto takeconce

26、ssionsbehavior,andsomeeventaketheinitiativetomakeplansthefake.guidelinesMetamorphosisAccountinghadbeengivenforthestateandenterprisesoftheeconomyofsentryguards,oftentotheironabacus,onabudget,asmeasured.Today, operatorsseemstobeguidelinescompletelychanged,somelocalitiesand departmentsaccountingindustr

27、ystandards,nolongerjusttruthfullyaccountingaccounts,seemoreofyouwillnotbeflexibletodoaccounts,inis to see Can you fraud, luring capital, tax evasion.Individualenterprisesfromthebirthisafake,aftertheregisteredcapital verificationtoreceiveabusinesslicensenolongerexists,itsaccountingbook giventhemalway

28、shangingintheotherreceivables.Accountingaccounts eventhinkthatthemorechaoticthebettertricks.Somecompanies,especially theprivatesectorismoreblack,confusion,falsetoacertainextent,putthecompanytoturnoff,re-registrationofanewcompany,andthenopenanew deceptiveprelude.Fourth, the preventive measuresgiveful

29、lplaytothepropertyrightsandstandardizetheaccounting management activitiesProperty rights are the basic conditions for enterprises to obtain legal personalityinthemarket,clearpropertyrightscreatedimportantconditionsthe goals of accounting information. Allow and encourage the accounting entity accordi

30、ng 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 incentives to create the basic conditions, all this again he

31、lp ensure the quality of accounting information. Existence of multi-levelprincipal-agent relationship within the enterprise, rationalize the relationshipbetween the parties can avoid the occurrence of the accounting frauds. This should establish the market of professional managers, to introduce comp

32、etition into the appointment of enterprise managers, the establishment of the files of professional managers, from the appointment and performance of its ability and moral evaluation of it consciously responsible for their actions moral constraints, including accounting fraud, including prevention, which form an effective market constraint mechanism.to establi