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)-全文預(yù)覽
【正文】 度 會(huì)計(jì)準(zhǔn)則和制度的過多靈活性是財(cái)務(wù)舞弊得以實(shí)現(xiàn)的重要基礎(chǔ)。在公司董事會(huì)中設(shè)立外部獨(dú)立董事，并規(guī)定外部獨(dú)立董事的一定比例，同時(shí)，設(shè)立若干專業(yè)委員會(huì)，提高董事會(huì)專業(yè)化水平，以發(fā)揮董事會(huì)的作用。這樣，實(shí)施財(cái)務(wù)舞弊行為的責(zé)任人就會(huì)主動(dòng)放棄實(shí)施財(cái)務(wù)舞弊行為的念頭。另外，缺乏懲罰措施、社會(huì)監(jiān)督不強(qiáng)、會(huì)計(jì)無法評(píng)價(jià)工作質(zhì)量績(jī)效、無能力察覺舞弊行為等也會(huì)導(dǎo)致上市公司財(cái)務(wù)舞弊行為的發(fā)生。 3. 會(huì)計(jì)和審計(jì)制度不健全 近年來中國雖然制定了不少會(huì)計(jì)審計(jì)法規(guī)，但從現(xiàn)實(shí)來看還不完善和健全。根據(jù)對(duì)發(fā)生財(cái)務(wù)報(bào)告舞弊上市公司的分析可知，中國的監(jiān)事會(huì)制度在抑制財(cái)務(wù)舞弊方面沒有發(fā)揮對(duì)董事和經(jīng)理層監(jiān)控應(yīng)有的作用。中國上市公司董事兼任高級(jí)經(jīng)理的現(xiàn)象比較普遍，董事兼任高級(jí)經(jīng)理的比例（內(nèi)部人控制度）超過了 50%的占樣本公司的 32%，超過 30%的占樣本公司的 65%。這主要表現(xiàn)在以下幾個(gè)方面：（ 1）股權(quán)結(jié)構(gòu)不合理。此外，由于股價(jià)是每股收益與市盈率的乘積，而中國證券市場(chǎng)的市盈率畸形偏高，所以上市公司財(cái)務(wù)舞弊的主要目的就是虛增利潤(rùn)。資產(chǎn)重組舞弊 主要有并購舞弊和債務(wù)重組舞弊兩種。所謂關(guān)聯(lián)方交易舞弊，是指管理當(dāng)局利用關(guān)聯(lián)方交易掩飾虧損，虛構(gòu)利潤(rùn)，并且未在報(bào)表及附注中按規(guī)定做恰當(dāng)、充分的披露，由此生成的信息將會(huì)對(duì)報(bào)表使用者產(chǎn)生誤導(dǎo)的一種舞弊方法。 。延長(zhǎng)折舊年限、由加速法改為直線法等情況在實(shí)際操作中屢見不鮮。企業(yè)會(huì)計(jì)準(zhǔn)則中規(guī)定：投資企業(yè)具有共同控制或重大影響時(shí)，應(yīng)采用權(quán)益法；反之，則采用成本法。管理當(dāng)局通常利用跨期攤提類會(huì)計(jì)科目進(jìn)行多攤、少攤或多提、少提費(fèi)用以調(diào)節(jié)利潤(rùn)。財(cái)務(wù)舞弊具有四個(gè)方面的特點(diǎn)：違法性、有意性、危害性和隱蔽性。 關(guān)鍵詞： 財(cái)務(wù)舞弊；原因；治理對(duì)策；上市公司 引言 2021 年末的安然事件以來，國內(nèi)外上市公司財(cái)務(wù)舞弊案件頻繁爆出。s economic development. Reference. [1] Hou Yanlei, Zhai Yingmin. The financial fraud of listed panies analysis [J]. Economy and management,2021, (7):7173. [2] Huang Xinjian . Chinese listed pany39。 financial malpractice. Third, the governance of listed panies’financial fraud countermeasures 1. coordinating the relationship between benefits and costs of financial fraud. We should increase the penalties for financial fraud, financial fraud costs more than it gains, so you can basically stop financial fraud. At the same time, in charge of financial malpractice should bear unlimited joint and several financial responsibility, which can to a large extent, inhibit their impulses of illegal counterfeiting. For those who dare to report the accounting officer shall provide ample rewards, so that its behavior is greater than the loss of ine to report financial fraud. In this way, financial malpractice liability and they will take the initiative to give up the idea of financial fraud. 2. perfect the corporate governance structure. Improve the internal governance structure of the pany, is to prevent financial fraud, improve the quality of accounting information. (1) to improve the pany39。 financial malpractice caused several of the following reasons: 1. financial return far greater than the cost of fraud. To meet listing standards at some panies desperate to find ways to make financial fraud, and fraud, to meet the policy requirements. In addition, because the share price is times the ine and earnings per share, and high stock market price/earnings ratio of deformity in China, so the main purpose of listed pany39。 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。 control countermeasures。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。 financial fraud Pick to: financial fraud acpanied by China39。 reasons。 corrupt cash fraud, should be the project assets, such as fraud, less provision for impairment。 financial malpractice Listed panies 39。 microperspective, strong sense of pany accountants law, in order to meet pany leaders of unhealthy psychological, thus violating the ethics of being practical and realistic, objective and
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