Violation of the Accounting Law and the unified national accounting system
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False financial accounting report refers to violation of《accounting law》In accordance with the provisions of the national unified accounting system, the preparation of financial accounting reports based on false accounting books and records and the unauthorized implementation of financial accounting reportsbasisThe modified behavior of.
Chinese name
False financial accounting report
Violation
The Accounting Law and the unified national accounting system
Practice
Improve the ability to identify false financial accounting
Countermeasures
Increase punishment and strictly implement the new Accounting Law
The true and accurate financial accounting report should be prepared according to the account book records and other relevant accounting materials that are completely registered and verified, and it is generated on the basis of the consolidation of a large number of accounting materials.According to different classification standards, there are mainly the following two cases.[1]
1. From the perspective of production process
From the process of production, we can divide the false financial accounting report into the false financial accounting report caused by the distortion of accounting events and the false financial accounting report caused by the distortion of accounting treatment process.The distortion of accounting events refers to the fact that accounting events fail to truly reflect objective economic activities, which is what we call "false accounting" in accounting affairs.Distortion in the accounting process means that the accounting items themselves are true and objective, but they are operated incorrectly in the accounting process.Thus, false financial accounting reports are caused.This is the so-called "false accounting".
2. From its relationship with people
From its relationship with people, we can divide false financial accounting reports into subjective intention and subjective intention:
Subjective intention refers to the accountants who control the basic accounting information for the local interests of the accounting entity itself or related entities.Regardless of the interests of the users of accounting information and the requirements for the authenticity of accounting information, deliberately preparing false accounting information causes the reported information to be inconsistent with the actual information, such as account inconsistency, account statement inconsistency, account reality inconsistency, etc.
Subjective unconsciousness refers to the inability of accounting information controllers to understand policies and regulations due to their professional quality, business level and other issues.False accounting information caused by improper application or wrong accounting treatment.
No matter the accounting information distortion caused by subjective intention or subjective intention, the financial accounting report generated on this basis can not be true, and the false financial accounting report is thus generated.
recognition methods
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In the face of the complicated means of falsifying financial accounting reports, we must pay great attention and vigilance, pay great attention to comprehensive, systematic and comprehensive geological exploration and analysis of the internal links of economic activities reflected in financial accounting reports, and improve the ability to identify false financial accounting reports.[2]
1、 Focus on deleting the moisture in the areas where accounting fraud is high
1. Delete non-performing assets and calculate enterprise profits to see financial quality
The essence of non-performing assets is the expenses and losses that have been incurred and need to be amortized and treated. It is not a real economic resource that can produce economic benefits.Such as deferred assets, deferred expenses, pending property losses, long-term debt receivable, inventory losses, investment losses, etc.Many enterprises have become a means of adjusting profits and increasing assets by avoiding the vicious expansion of assets, which has hidden many crises.We can make a judgment through dynamic analysis. If the annual figures increase more than the beginning of the year, there may be a situation of saving money through non-performing assets;If the growth rate is relatively fast over the years, the profitability of the enterprise should be carefully judged.We can also make a judgment through structural analysis. If non-performing assets account for a large proportion of total assets, there may be profit adjustment through non-performing assets;If the proportion of non-performing assets in total assets continues to grow, it is necessary to carefully and truly judge the sustainability of the enterprise.
2. Delete related party transactions to calculate enterprise profits and see operating capacity
Related party transactions refer to the transfer of resources or obligations between related parties.Because one party has the ability to directly or indirectly control, jointly control or significantly influence the other party, unfair transactions are very likely to occur in connected transactions.In order to ensure the income level of one party, the phenomenon of buying at a low price and selling at a high price often occurs in the transaction. Losses are digested overnight, profits are generated, and the asset structure is reasonable, and the operating capacity is improved.We can calculate the profit of the enterprise through the income and expenditure generated by the Henan related transactions, and judge the operating capacity of the enterprise. We can also explore and analyze whether the transaction price and settlement method of the related transactions are fair and reasonable.Or analyze the profitability of the enterprise after the unreasonable price in the related party transactions.
3. Delete debt on account and calculate enterprise profit
The debt on account includes the payables that the enterprise cannot repay on account for a long time, and other payables that the enterprise falsely listed assets and expenses corresponding to which are not required to repay.We can analyze the aging of accounts payable, especially the liabilities that have been listed for a long time and have no inflow or outflow, to see whether they are unable to repay the accounts payable and have not been cleared up;We can conduct dynamic analysis on other payables. If it continues to increase, it may be possible to adjust profits through other payables;We can also analyze the change of the proportion of other payables in current liabilities. If it continues to increase, it may be possible to adjust profits through other payables;We can also analyze the details of other payables. If freight, rent, etc. are abnormal, there may be false debt.
4. Delete the capital reserve and calculate the owner's equity to see the asset scale
Asset reserve is a component of the owner's equity of an enterprise.Generally speaking, its proportion is not very large.However, some enterprises often resort to fraud in order to falsely increase their net assets.We can make a judgment through the analysis of the composition of the capital reserve project that if there is asset evaluation appreciation or the appreciation is too high, we can falsely increase the net assets of the enterprise through false evaluation without the conditions for legal asset evaluation.
2、 Anomaly identification fraud found in the analysis of correlation
The balance sheet, income statement and cash flow statement reflect the financial situation, operating results and cash flow of the enterprise from different angles, sides and levels. There are internal links between them. It is an organic whole. We can find abnormalities in the comparative analysis of various items in the statement through the comparison between statements,Identify accounting fraud.
1. Calculate the proportion of various asset items in the total assets, discount the quality level of enterprise assets, and identify false assets and profits.
If the proportion of net loss of assets to be disposed, liquidation of fixed assets, expenses to be held, and deferred assets is large, the enterprise may falsely list assets, falsely increase profits, and cover up losses. If the inventory remains high, the enterprise may have raw materials, and the inventory of goods is not transferred out of the city.
2. Calculate the profit rate of main business, analyze the profit level of main business, and identify false profits
If the profit rate of the main business is too high or too low, beyond the reasonable limit, there may be the possibility of overstating or concealing the income, reducing or increasing the cost falsely.
3. Calculate the proportion of each item in the total profit, judge the stability and reliability of the enterprise's profitability, and identify false profits.
If the ratio of operating profit structure is low and the proportion of investment income, subsidy income and non operating income is high, it may be possible to improve the company's profit level through government subsidies or related transactions, especially one-off asset disposal gains and losses.It may also be to record the operating incomeNon operating incomeTo avoid turnover tax
4. FocusBalance SheetComparison with income statement
The balance sheet and profit and loss statement are static and dynamic, reflecting the same thing in the whole process of enterprise production and operation from different aspects.There is an inherent inevitable connection between them:
ifBalance SheetIf it reflects that the enterprise has foreign investment, but there is no investment income in the income statement, it may be that the capital is not real or the income is hidden;
If the balance sheet reflects a small amount of external investment of the enterprise, but there is a large investment income in the income statement, it may be a false increase in profits;
If the current net increase of accounts receivable and other accounts receivable in the balance sheet is large, and the income and cost ratio in the income statement is unbalanced, it may be that the income is inflated by using transactions.
If the current net increase of accounts payable and other payables in the balance sheet is large, the net increase of Qifeng inventory is small, and the proportion of income and cost in the income statement is not reasonable, then the cost may be inflated through transactions.
If the bank borrowings on the balance sheet are large and the financial expenses in the income statement are small, it may be that interest expenses are not calculated.
In addition, although the balance sheet uses the property method to calculate profits, and the income statement uses the profit and loss method to calculate profits, the undistributed profits and the increase in surplus reserves in the two statements should be equal. If they are not equal, they should be analyzed in depth.
The income statement is based onAccrual basisReflect on the basis ofBusiness performanceThe cash flow statement is based onCash basisReflecting the production and operation activities of the enterprise.Although the principles are different, the objects of Xiaying are the same.There is an inevitable connection between the two.If the cash flow generated from the enterprise's operation is different fromMain business profit, current flow of enterprise investment activities and investment incomeCash flow from financing activitiesIf there is a great contrast with the total profits and the duration is very long, there may be false increase or false decrease in profits.
6. Pay attention to the comparison between the cash flow statement and the balance sheet
The cash flow statement of customs and silk reflects the information of cash and cash equivalent logistics personnel and outflows in a certain accounting period.The balance sheet reflects the distribution of assets, liabilities and owner's equity at a certain point in the inventory industry.There is an internal connection between the two tables.IfCash Flow StatementCash andCash equivalentsThe net increase is inconsistent with the sum of the net increase of cash, bank deposits and short-term investments in the balance sheet. If the payment ability and debt paying ability reflected by the cash flow are inconsistent with the current ratio and quick ratio calculated in the balance sheet, then there may be false assets.
There are many ways to identify false financial accounting reports, which requires us to think three-dimensional and multi-dimensional.
Social causes
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1. Pursuing economic benefits and evading taxes is one of the main reasons for producing false financial accounting reports[1]
No matter when the enterprise managers are managing the enterprise, their ultimate goal is to pursue the maximum economic benefits. No one is willing to hand over the benefits created by themselves to others.In order to achieve this goal, the accounting personnel adjust the financial statements to conceal income and increase costs to reduceTaxable incomeThe tax department was given a false accounting report with the least benefits, so as to achieve the purpose of paying less taxes.
The temporary conflict of economic interests between enterprises and the state is an objective fact and inevitable, and this conflict is also universal. Therefore, it is not individual enterprises that practice fraud.In addition, even if some enterprises change without fraud, it does not mean that they will not cheat in the future.Because the financial fraud of enterprises is generated with the economic interests of enterprises.If an enterprise needs to conceal true financial and accounting information.Then its first reaction is to create a false financial accounting report.
2. The pursuit of "political achievements" by enterprise managers is another main reason for creating false financial accounting reports
At present, a considerable part of the false financial accounting reports are prepared by the accounting personnel under the instruction, direction and compulsion of the head of the unit.The business performance of an enterprise is one of the main factors to measure the "achievements" of enterprise managers.False financial accounting reports are produced in the economic field but are deeply branded with political economy.staycapitalist society There is an inevitable connection between the endorsement of capital and power, and politics erodes market fairness;staysocialist society Although there are some restrictions on the system, with the development of the market.Money and power sometimes collude with each other.Especially state-owned and state-owned holding enterprises.The quality of business performance.It is directly related to whether the future career of the operator is smooth.All these make the managers of the enterprise drink poison to quench thirst.Adopt various means to falsify, and prepare a false financial accounting report at any cost to achieve the goal of pursuing political achievements.
3. Obtaining loans from financial institutions is also the third main reason for the establishment of false financial accounting reports
When enterprises and institutions apply to financial institutions for loans, financial institutions often conduct strict audit and evaluation on the current financial status and expected repayment ability of the applicant in order to control risks.In order to obtain loans through audit evaluation, these enterprises and institutions often ignore the existence of accounting regulations.At the risk of violating financial laws and regulations, they will produce a false financial accounting report that can obtain loans.
4. Striving for listing qualification is also one of the reasons for false financial reports
Many listed companies in China are listed in packaging.There are already problems when they are listed, and they are motivated by fraud.Sometimes it is forged to meet the needs of the secondary market.
For example, Chengdu Hongguang Industrial Co., Ltd. fabricated false profits in 1998.The case of obtaining listing qualification by fraud was under the guidance of the company's leaders.It was specifically organized and implemented by Chen Sentinel, Vice Minister of Finance Department.They define the depreciation method byDouble-declining-balance method Change to straight-line method, falsely issue VAT invoices and falsely report profits of 108.05 million yuan.Make Hongguang Industrial go public smoothly.
social harmfulness
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1. False financial accounting reports harm national interests[1]
The vast majority of national fiscal revenue consists of taxes and fees paid by enterprises.The national tax collection is mainly based on the financial and accounting reports of enterprises.If the enterprise income is not included in the book, it will inevitably lead to the enterprise paying less tax, while the false expenditure will increase the product cost.Resulting in false profits and losses.It can not correctly reflect the business situation of the enterprise.The consequence is that enterprises pay less taxes.It will affect the national fiscal revenue.Damage national interests.
2. False financial accounting reports damage the seriousness of relevant national laws, regulations and systems
False financial accounting reports have seriously damaged the authority and seriousness of national financial laws, regulations and accounting systems.It has destroyed the socialist economic order and the process of legalization, affecting social stability.The accounting and supervision functions of basic accounting work have not played their due roles.
False financial accounting reports will blind people.It affects people's correct judgment on the financial situation of enterprises.The enterprise has already suffered serious losses.Under the cover of false financial accounting reports, people are often unwilling to believe the truth and indulge in the superficial scenery, and do not pay enough attention to the true financial situation of enterprises.It makes relevant decision-makers make wrong choices and fail to take correct measures in time, thus destroying the future of the enterprise.
4. False financial accounting reports have broken the image of the entire accounting industry
Accountants are the main body of accounting work. The objects reflected by accounting are uncertain.Many economic activities needAccounting professional judgment。Whether accountants adjust accounting events, modify accounting data, or make false accounting reports out of spontaneity or at the direction of others, from the perspective of accounting itself.Will make the internal control system out of order.The accounting work is in disorder and the basic work of accounting is imperfect.False financial accounting reports cannot truly and comprehensively reflect the whole economic work.Due to the emergence of many financial scandals at home and abroad in recent years, most of them are related to financial fraud.False financial accounting reports have destroyed the image of the entire accounting industry in front of people.Make people talk falsely.It greatly reduces people's trust in the whole accounting industry.
countermeasure
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1. Increase punishment and strictly implement the new Accounting Law[1]
Article 43 of the new Accounting Law clearly stipulates: "Those who forge or alter accounting vouchers, account books, or false accounting reports, which constitute a crime, shall be investigated for criminal responsibility according to law".The law enforcers should strictly follow the new Accounting Law as the criterion, focus on the specific responsible person, and severely punish those who falsify financial accounting reports.We will resolutely safeguard national laws to ensure their authority and seriousness.The economic punishment of the unit and the specific responsible person who practices fraud must be more severe, so that they do not dare to try the law. In this way, they can play a due deterrent role to the relevant personnel.
2. Change the management system of Guanxing accounting and vigorously implement the centralized treasury payment system
Change currentAccounting management systemWe will vigorously implement the centralized treasury payment system.Establish and improve the internal supervision mechanism of enterprises and strengthen the internal audit system.Clarify the scope of enterprise internal control and standardize enterprise accounting behavior.Ensure the authenticity and integrity of accounting materials.Try to plug loopholes and eliminate hidden dangers.Prevent and correct wrong behaviors in time.
3. Strengthen legal publicity.Strengthen the legal concept of the person in charge of the unit
Adhere to the principle of combining legal publicity with training and education.Strengthen the legal concept of the person in charge of the unit, and create a good external working environment for financial personnel.The person in charge of the unit is the first person responsible for the accounting behavior of the enterprise, and is responsible for the authenticity and integrity of the accounting work and accounting data of the unit.The person in charge of the unit shall guarantee the authenticity of the financial and accounting report of the unit, and actively support and cooperate with the financial and accounting work.So that it can fully reflect its functions and play its role.
4. Strengthen the construction of enterprise internal control system and improve the professional quality of accounting personnel
The core of enterprise internal control system is financial accounting control.The main body responsible for internal control is the accounting personnel.Strengthen the professional ethics education of accounting personnel.Carry out follow-up education and training for accounting personnel regularly.Improve the professional quality and legal awareness of accounting personnel, and re-establish the professional ethics image of accounting personnel who abide by disciplines and laws, adhere to principles, and be honest and impartial.With the continuous development of market economy and the acceleration of economic globalization, especially after China's accession to WTO.The reform of accounting has been deepened.The professionalism and technicality of accounting work are increasingly strengthened.The whole accounting industry is attracting more and more attention from the world, and the professional ethics spirit of accounting personnel who are strict with themselves, stress industry integrity, be loyal to their duties, maintain selflessness and adhere to principles is particularly important.
