外文翻譯---上市公司財(cái)務(wù)舞弊原因及對(duì)策-其他專業(yè)(已修改)
2025-02-04 09:17 本頁面
【正文】 Reasons and countermeasures of listed panies 39。 financial fraud Pick to: financial fraud acpanied by China39。s reform and opening process and continuous development, bring social harm is more and more apparent, whether to financial fraud effective management by the people39。s widespread concern. On the listed pany39。s financial fraud concepts and methods were summarized, from the interest drive, corporate governance, accounting personnel occupation moral standards, accounting and auditing system, indepth analysis of the causes of financial fraud, and in view of the above reasons put forward the corresponding control measures Key words: financial fraud。 reasons。 control countermeasures。 listed pany Introduction Since the beginning of Enron in late 2021, cases of financial fraud in listed panies at home and abroad frequently burst out. In early 2021, the Shanghai national accounting Institute Research Center for financial fraud (snaiFFRC) disclosed to kelong headed by the 2021 top ten most fraudulent financial panies of the listed panies means is more amazing the financial fraud of smart. Self, circulating trading, trading of yin and Yang, the packing channels, always accounting errors, large bath, mergers and acquisitions, restructuring, concealed stocks, the report cash traps, this is a top ten listing panies financial fraud trick. One, the concept of financial fraud and way Financial fraud is the subject of false financial information processing in accounting and reporting process, to obtain undue economic interests, used deceptive means to intentionally lied about the importance and financial facts of violations of laws and substantive violations. Financial fraud has four characteristics: unlawful, intentional sexuality, danger, and concealment. Specific means of financial fraud can be said to be endless, but the core is intact. Ine fraud including fictitious earnings and revenue across periods。 cost of fraud including crossphase meter cost less and adjustment costs as well as costs of capital。 corrupt cash fraud, should be the project assets, such as fraud, less provision for impairment。 liabilities are generally lesstotal liabilities of fraud. Financial fraud means basically has the following several aspects: 1. the use of improper accounting policies and accounting fraud. Management typically use intertemporal amortization class accounts for many share, share more, less or less cost to adjust profit. (1) the selection of inappropriate borrowing costs accounting method. In practice, many listed pany through misuse of borrowing costs accounting, in build a project pleted and not the final. (2) improper selection of equity investment accounting methods. Principles of enterprise accounting regulations: investment enterprises of joint control or significant influence, should adopt equity method。 instead, it uses the cost many panies use, when the investee pany profit, should not use the equity method investment using the equity method of accounting。 when the investee pany loss, the equity method to the cost method . (3) improper selection of merging policy. (4) the improper selection of depreciation method. Extended depreciation, by accelerating method is changed into the straight line method, in practice it is often seen. (5) the improper selection of ine, cost confirmation method. Advance or delay the confirmation of ine or expense is also listed panies generally adopt cheating. (6) the improper selection of the impairment provision method. 2. use of enterprise internal control system defects and the weak link of fraud. As the cashier personnel use enterprise blank check, financial dedicated seal, legal person seal does not separate keeping malpractice, privately issued
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