虛假財(cái)務(wù)會(huì)計(jì)報(bào)告的識(shí)別與防范(完整版)
【正文】 產(chǎn)權(quán)結(jié)構(gòu)。這不僅造成經(jīng)理層為自己的業(yè)績(jī)和利益直接強(qiáng)迫會(huì)計(jì)工作人員造假，而且使得原本上市公司審計(jì)中存在的委托人、被審計(jì)人、審計(jì)機(jī)構(gòu)三者之間的委托代理關(guān)系實(shí)質(zhì)上簡(jiǎn)化為二者關(guān)系，會(huì)計(jì)師事務(wù)所聘任與解聘實(shí)際上是由公司內(nèi)部經(jīng)營(yíng)管理層來決定，審計(jì)機(jī)構(gòu)難以保持其獨(dú)立性。會(huì)計(jì)人員是處理加工會(huì)計(jì)信息的操作員，需要業(yè)務(wù)素質(zhì)較高，能力優(yōu)秀的人來擔(dān)任。新《會(huì)計(jì)法》的修訂、實(shí)施以及《企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)告條例》的頒布修訂，對(duì)于打擊和杜絕虛假財(cái)務(wù)會(huì)計(jì)報(bào)告有著重大的意義。進(jìn)一步完善公司并購(gòu)重組和關(guān)聯(lián)交易等相關(guān)法規(guī)，按市場(chǎng)規(guī)劃規(guī)范公司并購(gòu)重組等行為，研究制定有關(guān)會(huì)計(jì)處理方法和操作性規(guī)范，維護(hù)各方面利益以及交易公平。四、虛假財(cái)務(wù)報(bào)告的防范虛假財(cái)務(wù)報(bào)告的產(chǎn)生既有深刻的歷史也有現(xiàn)實(shí)原因，同時(shí)也有主管原因與客觀原因，對(duì)社會(huì)的正常經(jīng)濟(jì)秩序、公平的市場(chǎng)經(jīng)濟(jì)發(fā)展環(huán)境產(chǎn)生可怕的危害。損益表是以權(quán)責(zé)發(fā)生制為基礎(chǔ)反映企業(yè)經(jīng)營(yíng)成果的，現(xiàn)金流量表是以收付實(shí)現(xiàn)制反映企業(yè)生產(chǎn)經(jīng)營(yíng)活動(dòng)的。把每股經(jīng)營(yíng)活動(dòng)現(xiàn)金凈流量和每股收益比較，前者為負(fù)數(shù)，后者卻很高，這樣上市公司往往存在造假[10]。該指標(biāo)越高，說明企業(yè)產(chǎn)品或商品定價(jià)科學(xué)，產(chǎn)品附加值高，營(yíng)銷策略得當(dāng)，主營(yíng)業(yè)務(wù)市場(chǎng)競(jìng)爭(zhēng)力強(qiáng)，發(fā)展?jié)摿Υ?，獲利水平高。（二）關(guān)聯(lián)財(cái)務(wù)項(xiàng)目發(fā)現(xiàn)虛假成分企業(yè)經(jīng)營(yíng)成果、財(cái)務(wù)狀況和現(xiàn)金流量是分別通過資產(chǎn)負(fù)債表、損益表、現(xiàn)金流量表來反映的，雖然它們反應(yīng)的層次、角度不同，但是它們卻有著不可分割的密切聯(lián)系?；蛘卟粩嗌钊敕治銎渲械慕灰變r(jià)格、結(jié)算方式是否合理。同時(shí)我們也可以通過結(jié)構(gòu)分析做出判斷。虛假財(cái)務(wù)報(bào)告給決策者以錯(cuò)誤信息的導(dǎo)向，導(dǎo)致經(jīng)濟(jì)決策失敗，給企業(yè)造成更大的損失。一方面是從生產(chǎn)過程看，我們可以將虛假財(cái)務(wù)報(bào)告分為會(huì)計(jì)事件失真引起的虛假財(cái)務(wù)會(huì)計(jì)報(bào)告和會(huì)計(jì)處理過程失真引起的虛假財(cái)務(wù)會(huì)計(jì)報(bào)告。針對(duì)上市公司虛假財(cái)務(wù)報(bào)告民事責(zé)任認(rèn)定難提出了建立法務(wù)會(huì)計(jì)訴訟支持制度的設(shè)想。部分外資、民營(yíng)企業(yè)等存在人為操縱利潤(rùn)、私設(shè)“小金庫”，如南京市園林實(shí)業(yè)總公司出租汽車分公司私設(shè)“小金庫”涉及金額100萬元。s financial situation, operating results, cash flow and change of the rights and interests of the owners of the information, provide financial analysis of data for decision makers, to make scientific decisions. However, false financial and accounting reports provided false information, disrupt the market transaction order. Therefore, to understand a false financial and accounting reports of the means, to master the methods of identifying false financial and accounting reports, to strengthen the prevention of false financial and accounting reports of the measures is of great significance. False financial there will inevitably have a negative impact, so in order to avoid this phenomenon, must play a positive role in economic operation of financial report. This paper focuses on the phenomenon of false financial report, to explore the reasons and means, to study how to identify and prevent false statements. This paper first analyzes the significance and background of the research, on the basis of reading literature, the connotation of false financial and accounting reports are analyzed, then based on the understanding of the connotation, features and identification methods of false financial report, how to present financial reports is false and that puts forward the corresponding method of the association. Finally, from the evening of accounting standards, improve the content of accounting control, increase the intensity of punishment and four aspects to improve the quality and level of the occupation to prevent false financial report.Keywords: The financial and accounting reports Recognition Prevention. . . . .一、前言21世紀(jì)以來，隨著我國(guó)經(jīng)濟(jì)的快速發(fā)展，企業(yè)的虛假財(cái)務(wù)報(bào)告行為無論是規(guī)模還是在復(fù)雜程度上都讓人觸目驚心。但是，虛假財(cái)務(wù)會(huì)計(jì)報(bào)告提供錯(cuò)誤的信息、破壞市場(chǎng)交易的秩序。. . . .
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