會(huì)計(jì)造假論文外文翻譯-會(huì)計(jì)審計(jì)-文庫(kù)吧資料
2025-01-27 07:22本頁(yè)面
【正文】 the most mon attitude is worried that the reported real disadvantage. The one hand, the main basis of assessment of enterprises is to look at book value, instead of you telling the truth, the number, if true, the tax would increase the profitability of the business affected. This is also the main purpose of the corporate fraud. Third, direct the preparation of false accounting information, accounting personnel, this miserable (A) the rice bowl as the most important Despite all the false accounting figures from the hands of the accounting staff, but the vast majority of the accounting staff to talk about the false colors. An accounting bluntly: the school years of accounting, work is still continuing education, who do not want to do a good accounting, but the rice bowl rests in the hands of the leadership, so that you fraud, you dare to refuse ? you will 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 eventually fired. Thus the majority of accounting had to keep their jobs to take concessions behavior, and some even take the initiative to make plans for the fake. (B) guidelines Metamorphosis Accounting had been given for the state and enterprises of the economy of the sentry guards, often to the iron abacus, on a budget, as measured. Today, operators seems to be guidelines pletely changed, some localities and departments accounting industry standards, no longer just truthfully accounting accounts, see more of you will not be flexible to do accounts, in fact, is to see Can you fraud, luring capital, tax evasion. Individual enterprises from the birth is a fake, after the registered capital verification to receive a business license no longer exists, its accounting book given them always hanging in the other receivables. Accounting accounts even think that the more chaotic the better tricks. Some panies, especially the private sector is more black, confusion, false to a certain extent, put the old pany to turn off, reregistration of a new pany, and then open a new deceptive prelude. Fourth, the preventive measures (A) give full play to the property rights and standardize the accounting management activities Property rights are the basic conditions for enterprises to obtain legal personality in the market, clear property rights created important conditions for the goals of accounting information. Allow and encourage the accounting entity according to the level of accounting transaction costs, the freedom to choose the bination 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 co
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