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)-在線瀏覽
2025-03-24 09:17本頁(yè)面
【正文】 fic means of financial fraud can be said to be endless, but the core is intact. Ine fraud including fictitious earnings and revenue across periods。 corrupt cash fraud, should be the project assets, such as fraud, less provision for impairment。 instead, it uses the cost many panies use, when the investee pany profit, should not use the equity method investment using the equity method of accounting。 financial malpractice Listed panies 39。s financial fraud is false profits. False profits of $ 1, the circulation market value of listed panies will increase 10 times times times. Relative to the fraud fraud ine, cost is too low, from a certain extent, it is too low a fraud cost contributed some fraud. 2. corporate governance structure is not perfect. Corporate governance structure is in fact about between owners, the Board of Directors and senior executive officers rights assigned and the arrangement of a system of checks and balances, the reality in China, led directly to the equity structure of listed panies malformations include the general meeting of shareholders, Board of Directors, Board of supervisors, which distort the relationship between corporate governance structure of checks and balances, which has provided an opportunity for financial fraud in listed panies. This is mainly manifested in the following aspects: (1) the ownership structure is not reasonable. As of the second half of 2021, the Shanghai and Shenzhen stock market, shares of over 50 listed panies only 185, largest shareholder holding ratio of no more than 25 and only 219, 60~70 listed panies have invaded and occupied by large shareholders of listed pany39。 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 fair. In addition, individuals driven by economic interests, has also led to some accountants deliberately fed, altered, hiding and destroyed the accounting information, taking advantage of his position of financial fraud. 4. accounting and audit system is not sound. In recent years, although China is making a lot of accounting and auditing legislation, but from the practical point of view are not perfect and sound. Poor operability of some provisions, resulting in accounting fraud an opportunity. New accounting law legal responsibility chapter referred to serious, criminal, significant losses are not quantified, has no specific explanation. 2021 implementation of new accounting standards, provided more accounting options for management, which provides management with more profit opportunities. In addition, lack of punishment measures, social supervision is not strong, quality performance evaluation of accounting does not work, no ability to detect fraud, also can lead to occurrence of listed panies 39。s ownership structure, can solve the status of minority shareholders and the controlling shareholder is not symmetric. (2) the perfection of listed pany39。s actual conditions, principles of system of accounting standards and make appropriate adjustments, in general lack of ethical culture in China now, improving the reliability of the accounting report is the key. Second, correctly handle the relationship between consistency and flexibility, reducing the options available to the pany within the scope of accounting system as much as possible, especially when it es to ine and expenses recognized measuring principle, the depreciation of fixed assets, eightasset impairment provision ratio and maximum detailed provisions should be made. Introduce specific implementation details will be quantitative and specific legal responsibility to explain, this has the advantage of parties a clear f
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