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an, the starting point of the ancient Silk Road, a trade channel established more than 2,000 years ago linking China, Central Asia and Europe. 。s cooperation with Central Asian countries, a senior official said. Shaanxi Governor Lou Qinjian said the province is fresh, rich and unique, as it was when it anchored one end of the ancient Silk Road. It is the best option for acmodating industrial transfers from East China or the world at large, he said on Wednesday in Xi39。s business development. Rudy Buttignol, president of the public broadcasting pany in British Columbia, Canada, said his work requires frequent travel to Chengdu and the policy makes the trips easier. Data from the city39。s largest breeding and research center. Three days are long enough for foreign visitors to visit those iconic tourist spots, he noted. The city is home to the remains of the Jin sha civilization that dates back more than 3,000 years as well as the Qing cheng Mountains and the Du jiang yan irrigation system. Qing cheng has long been recognized as the birthplace of Taoism, China39。s 72hour visafree policy has attracted wide attention from both Chinese and foreign experts and businessmen since it took effect on Sept 1 last year. The program permits citizens from 51 countries and regions including the United States, Australia, Canada and Japan who have valid visas and flight tickets to a third country to spend three days in the city. The capital of Sichuan province is the first city in the western region of China to offer foreign tourists a threeday visa and the fourth nationwide to adopt the policy following Shanghai, Beijing and Guangzhou. Li Zhiyong, deputy dean of the tourism institute at Sichuan University, said the move contributes to a large increase in the number of overseas tourists and raises the city39。平日里領(lǐng)導(dǎo)要求會(huì)計(jì)不能 “ 吃里扒外 ” 、 “ 胳膊肘往外拐 ” ,直至不擇手段地實(shí)現(xiàn)本單位利益最大化,可一旦東窗事發(fā),單位領(lǐng) 導(dǎo)便以自己不了解財(cái)會(huì)業(yè)務(wù)為借口,將責(zé)任往會(huì)計(jì)人員身上一推六二五 所以說(shuō),要從根本上防范會(huì)計(jì)造假現(xiàn)象 泛濫,面對(duì)會(huì)計(jì)核算的違紀(jì)事實(shí),不管有無(wú)領(lǐng)導(dǎo)授意、指使或強(qiáng)令會(huì)計(jì)人員違法進(jìn)行賬務(wù)處理的行為背景,單位領(lǐng)導(dǎo)都應(yīng)受到責(zé)任 “ 株連 ” , 首先查處的就是領(lǐng)導(dǎo), 而非僅僅由會(huì)計(jì)人員 “ 責(zé)任包干 ”,根據(jù)權(quán)利和責(zé)任的大小進(jìn)行處罰。 任何一個(gè)會(huì)計(jì)人員,哪怕是不太稱(chēng)職的會(huì)計(jì)人員,也不會(huì)主動(dòng)冒此風(fēng)險(xiǎn)。 防范會(huì)計(jì)造假,就要株連領(lǐng)導(dǎo) 面對(duì)會(huì)計(jì)造假,表面上看是會(huì)計(jì)人員所為,實(shí)際上他們 只是受控于人的玩偶,而躲在幕后操縱玩偶實(shí)施造假者,便是這個(gè)單位的少數(shù)領(lǐng)導(dǎo)甚至是 “ 一把手 ” 本人。 10 例如: 如果說(shuō)到戴爾事件對(duì)國(guó)內(nèi)改進(jìn)信息披露監(jiān)管的借鑒意義,那最 值得學(xué)習(xí)的就是多部門(mén)聯(lián)動(dòng)執(zhí)法,即證券監(jiān)管機(jī)構(gòu)主導(dǎo)事先預(yù)防和事中調(diào)查,并確定臨時(shí)措施,司法機(jī)關(guān)(法院或檢察機(jī)關(guān))通過(guò)傳訊等強(qiáng)制手段對(duì)造假行為進(jìn)行徹查。 多部門(mén)聯(lián)合執(zhí)法, 嚴(yán)格財(cái)經(jīng)紀(jì)律 我國(guó) 懲戒會(huì)計(jì)造假,盡管也包括行政處罰、刑事處罰、民事賠償三個(gè)方面,并分屬于各個(gè)專(zhuān)屬部門(mén),但各部門(mén)之間缺乏聯(lián)動(dòng), 甚至在一些具體造假認(rèn)證上還 各行其是,相互掣肘,以致我國(guó)雖有類(lèi)似于美國(guó)的證券監(jiān)管機(jī)構(gòu)設(shè)置,但卻很難起到美國(guó)同類(lèi)機(jī)構(gòu)所應(yīng)該起到的作用。 因此要改變這種委托方式,確保其獨(dú)立性,不受來(lái)自外界的壓力和誘惑,對(duì)違規(guī)的 會(huì)計(jì)師事務(wù)所和注冊(cè)會(huì)計(jì)師進(jìn)行嚴(yán)厲處罰 。 因此,有作假 的執(zhí)業(yè)人員應(yīng)當(dāng)承擔(dān)無(wú)限責(zé)任, 加大執(zhí)業(yè)的責(zé)任風(fēng)險(xiǎn),提高執(zhí)業(yè)風(fēng)險(xiǎn)成本的約束力, 其次是 強(qiáng)化政府與行業(yè)協(xié)會(huì)對(duì)會(huì)計(jì)師事務(wù)所及注冊(cè)會(huì)計(jì)師的監(jiān)管。 而 現(xiàn)在越來(lái)越多的會(huì)計(jì)造假 事件被披露,引發(fā)了社會(huì)對(duì)會(huì)計(jì)師事務(wù)所公正機(jī)構(gòu)誠(chéng)信的質(zhì)疑和討論。為保證中介機(jī)構(gòu)操作的質(zhì)量,政府必須建立對(duì)中介機(jī)構(gòu)監(jiān)管的機(jī)制;還 要 建立政府監(jiān)管責(zé)任制度,對(duì)政府監(jiān)管不力,效率低下,并對(duì)正常的會(huì)計(jì)行為和監(jiān)管秩序造成負(fù)面影響的 相關(guān)責(zé)任人 ,應(yīng)承擔(dān)相應(yīng)的法律責(zé)任。強(qiáng)化結(jié)果,淡化過(guò)程就是要切實(shí)轉(zhuǎn)變政府會(huì)計(jì)監(jiān)管的職能,改變監(jiān)管方式和程序。 強(qiáng)化政府監(jiān)管就 是 要 強(qiáng)化結(jié)果監(jiān)管,淡化過(guò)程的檢查。我認(rèn)為上述條款應(yīng)修改為“情節(jié)嚴(yán)重的,五年內(nèi)不得重新申請(qǐng), 情節(jié)特別嚴(yán)重的,終生禁入會(huì)計(jì)從業(yè)隊(duì)伍”。目前我國(guó)的《會(huì)計(jì)從業(yè)資格管理辦法》規(guī)定,對(duì)會(huì)計(jì)人員違反《會(huì)計(jì)法》第 42~44條所列情形之一,情節(jié)嚴(yán)重的,吊銷(xiāo)從業(yè)資格證,二年內(nèi)不得重新申請(qǐng),情節(jié)特別嚴(yán)重的,吊銷(xiāo)從業(yè)資格證,五年內(nèi)不得重新申請(qǐng),這顯然處罰過(guò)輕,間接成本過(guò)低。 雖然 2022 年 1 月 15 日最高人民法院正式下發(fā)了《關(guān)于受理證券市場(chǎng)因虛假陳述引發(fā)的民事侵權(quán)糾紛案件有關(guān)問(wèn)題的通知》 說(shuō)明我國(guó)在 對(duì)上 市公司關(guān)于 這方面的民事賠償制度體系的建設(shè)已經(jīng)開(kāi)始啟動(dòng), 但目前對(duì)大量的非上市企業(yè),尚無(wú)相關(guān)民事責(zé) 任的規(guī)定,因此應(yīng)增加民事責(zé)任的有關(guān)條款。通過(guò)建 立利益各方責(zé)、權(quán)、利對(duì)稱(chēng)的制衡機(jī)制,減弱經(jīng)營(yíng)者為自身利益進(jìn)行會(huì)計(jì)造假的動(dòng)機(jī),促使經(jīng)營(yíng)者提高信息透明度,從而為企業(yè)整體利益出發(fā)選擇會(huì)計(jì)行為奠定基礎(chǔ)。信息不對(duì)稱(chēng)盡管是一種特權(quán),但它只是為經(jīng)營(yíng)者造假行為提供了客觀條件,并非根本原因,這種條件是否轉(zhuǎn)化為經(jīng)營(yíng)者利益調(diào)節(jié)的工具,關(guān)鍵在于其與資本的結(jié)合程度。由于公司的所有 者與經(jīng)營(yíng)者事實(shí)上的利益不一致,導(dǎo)致他們的行為目標(biāo)有較大 差異。只有建立有效的激勵(lì)機(jī)制,使會(huì)計(jì)人員在得到的薪金與獎(jiǎng)勵(lì)和所承擔(dān)的責(zé)任相平衡,他們才能夠正常的工作。 對(duì)各種 會(huì)計(jì)造假的會(huì)計(jì)人員進(jìn)行量化記分,在從業(yè)資格證年審時(shí)根據(jù)檔案記錄采取相應(yīng)的措施