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)-文庫(kù)吧資料
2025-01-27 09:17本頁(yè)面
【正文】 overnance 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。s funds. In the case of high concentration of ownership, possibilities of treatment failure of listed panies increased, listed panies, the greater possibility of financial fraud. (2) the independence of the Board is not strong, internal control is a serious problem. China listed pany Director served as Senior Manager of the phenomenon is more prevalent, Director serves as the Senior Manager (internal control) more than 50 per cent of the sample pany 32, more than 30 per cent of a sample of 65 panies. In this case, the operation of the Board is usually Insider or shareholder control, rather than based on the collective interest. This has led to the phenomenon of frequent corporate financial fraud. (3) the Supervisory Board weakening the oversight function, financial report difficulty in discharging its oversight functions. Based on analysis of listed pany financial reporting fraud, Board of supervisors system in suppression of financial fraud in China did not play a role of Directors and managers of monitoring. Listed panies are required by law to set up a supervisory board, Board of supervisors actually are in a very awkward position, lower right or upper right of vulnerable rights of supervision or stronger right. 3. accounting staff lack of professional ethics. Finance and accounting personnel who are directly involved in financial fraud, from the macro perspective, is mainly long term and not enough on accounting ethics education, lack of accounting professional standards。 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。 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 checks, misappropriation of public funds. Cozy with his duties inpatible staff collude with a fraud. party transaction f
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