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On the accounting frauds Perspective on

Author: ZhengXiaoQing From: www.yourpaper.net Posted: 2010-06-28 07:13:07 Read:
Abstract: Accounting chase false behavior is a long lasting chronic problem in the real economic life, the Chinese and foreign accounting i beaten a very serious problem This article attempts on the accounting frauds psychological analysis and propose appropriate countermeasures against these psychological factors, in order to reduce acts of fraud, to ensure the stability of the economic order.
Paper Keywords: accounting fraud psychological measures
The most developed economy in the world today the United States, for example, the recent past, the United States have been climbing made a "Enron '," Xerox "," World Communications, the company and a series of financial scandals that the U.S. stock market was hit hard. And China's securities market. Listed companies accounting fraud scandal also appeared frequently with the severity and breadth of accounting frauds.
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Definition of accounting fraud actors to
(A) the meaning of accounting fraud
Accounting fraud can be divided into intentional fraud of accounting information and accounting information does not intend to be false. This article mainly related to the accounting information intentional fraud, it refers to the parties to accounting activities. The prior arrangements intentional fraud, fraud and other means. Forged, altered or false accounting information, accounting information distorted to reflect the economic activities and accounting matters. In order to achieve a specific interest group or individual unfair criminal behavior.
(B) the definition of the main accounting fraud
Accounting fraud body should include the mastermind concocted false accounts and lawlessness, conspiracy and performer. In accordance with the role of fraud, accounting fraud body motion, policy makers, operators and collaborators.
False motion refers to accounting fraud ideas. Usually the person in charge of the unit of the accounting department. In the the counterfeiters process often plays the role of an alternate director.
The false decision makers the right to decide the implementation of accounting fraud at all levels of leaders. Decision-makers can be either individual leaders. Leadership collective, the biggest beneficiaries of the accounting fraud.
Perpetrators of fraud of his office, be able to contact the accounting documents, account books, reports, etc., personally implementation and completion of the staff of accounting fraud. It includes not only the accounting staff, cashier, but also related to procurement staff, sales staff, custody staff and statisticians. Fraud collaborators from some coordinate, with the counterfeiters personnel. Convenient both to provide them in the beginning of the fraud. Such as accountants for false positive advice, information and technical methods and means, inspection policies and measures designed to prevent and leadership: fraud fact its cover, arm, tipped off and perjury staff.
Worthy of note is that in the type of fraud cases. Fraud body composition are not the same. The role played by the relevant personnel in the fraud process undertaken by the staff-owned and is not the same.

Second, as business owners, came out and dissemination of false accounting information has a more complex attitude
(A) "high index" elicit false digital
Few years ago in the case of enterprises and the competent authorities have not completely decoupled plant manager forced under pressure to operating results year after year in sales, profits as the most urgent task 'grasp, the implementation of "high targets' official post assessment methods, and under such pressure, the operator does not whitewash report, not sad assessment of the relevant series of false figures within the enterprise to implement pay for performance approach to break-digital so there will be a "false figures" 'recipe. "
In recent years, the induction of a variety of interests, some companies "right" in the preparation of financial statements: Loans exaggerate the assets to cover up bad debts; concealing profits tax, sales shrink; whitewash the results of the reported results, cover problems avoiding the debt, hidden assets, false statement of burden; restructuring, the sharp drop in assets, profit becomes negative.
The private sector is the monotony of fraud mode, open the "yin and yang invoice, fake VAT votes, hidden income, the only goal is to tax evasion, tax evasion, tax evasion! Operators both well aware of the fraud in the wind more harm than good, consciously or unconsciously, participation and support of accounting fraud some managers said frankly, the accounting fraud formation of unhealthy tendencies makes fair competition was suffered destruction is not a fraud, but who is not bogus who eat " Yaba Kui ", and therefore most of the counterfeiters are luck to emulate each other, but the extent of the fraud may vary.
(B) false results leads to the "Golden Phoenix"
In fact, the accounting fraud like "stinky" smell the stink Hong eating. Which enable enterprises to fall into the vicious circle of 'clothing blessed with joy, reporting only bad news worry ". Because many operators have to rely on false digital performance, the pursuit of real digital Diuguan bit" lessons in the operating results of real' one vote veto "was due to fraud create" achievement ', makes leaps and bounds, individuals constantly' progress ", which gives rise to the" Cheng Si bold, timid starved to death " living thought.
When asked afraid pompous fraud the debacle against whom disciplinary actions have been taken, many people noncommittal, an informed manager said: "accounting package, is well known, but so far, as a general matter since any fraud the responsibility of the other units can do this, I have to do so. honor and affordable hand who will not do not. "It seems, accounting crackdown is still lack of intensity, the most counterfeiters have their own" tricks ", and not much to worry about. Same time, many operators also reflects some superiors habit of listening to reports floating on top, be aware of the truth, listen to or not listen to worry, but also contributed to one of the reasons for accounting fraud. (C) exposing the "scars" painlessly
Accounting fraud is a community of well-known "scar", why no one is willing to mortgage, there are three reasons why:
"Herd mentality, law is not responsible for the masses"
Many operators reflect the beginning of fraud, but also a little worried when play virtual, just playing the "edge ball", afraid divorced from reality, but later found that many companies are around in the fraud, he also peace of mind. False easy to handle, the board does not play in the ass of a man.
2, the water rose high bow, he served does not recognize the former account
Some business managers complain that: the former has exaggerated the figures up, and now want to seek truth from facts is impossible.
3, we all packaging, honest suffer
The operators are the most common state of mind to worry about at a real disadvantage. On the one hand, the main basis of the assessment enterprise is to look at the "book value", rather than to see whether you speak the truth, the other hand, digital, if true, is necessary to increase taxes, corporate earnings affected. It is also the main purpose of corporate fraud.
Third, as the direct compilers of false accounting information, accounting personnel, this miserable
(A) the "rice bowl" heavy
Despite all the false accounting figures come from the hands of the accounting staff, but the vast majority of the accounting staff to talk about the "false" pale. An accounting staff call a spade a spade: the school for a few years in accounting, work is still continuing education, who want to do a good accounting, but the rice bowl "lies in the hands of the leadership, you fraud, you dare to refuse to do ? You will not be false to who needs you to do accounting? In this regard, all accounting interviewed people have the same feeling. the many accounting staff because fraud lingering fear leadership "discord" eventually "fired". thus the majority of accounting concessions behavior had to be taken to keep their jobs, and some even take the initiative to make plans for fraud.
(B) "Standards" Metamorphosis
Accounting has been given to the national and enterprise the sentry economic guards, often to "iron abacus, on a budget for the measure. Now, in the eyes of operators Guidelines completely changed, some localities and departments accounting industry standards in the community, no longer just truthfully billing accounts, to see more of you will not be flexible to do accounts, in fact, is to see You can not fake, induced-owned, tax evasion.
Individual enterprises from the "birth" is a fake, the registered capital verification after receiving the business license no longer exists, its accounting book is always hanging on the charge of "other receivables". Even accounting and billing the more chaotic the better tricks. Some companies, especially in the private sector is more black, confusion, false to a certain extent, put off, re-register a new company, and then open a new deceptive prelude.
Countermeasures
(A) give full play to the role of clear property rights and standardize the accounting management activities
Property rights are the basic conditions of the enterprise market legal personality, property rights created important conditions clear goals of accounting information. Allow and encourage the accounting body according to the level of accounting transaction costs, the freedom to choose the accounting norms combination, give full play to the functions of the accounting norms, incentives, constraints, and the allocation of resources for the internal constraints, the establishment of the incentive mechanism to create the basic conditions, it all gets will help ensure the quality of accounting information. Exist within the multi-level principal-agent relationship, straighten out the relationship between the parties to avoid accounting frauds occur. To this end, to establish the market of professional managers, to introduce competition into the business of appointments, the establishment of professional managers file from the appointment and performance, and to evaluate its ability and moral, to consciously responsible for their actions , including to prevent moral constraints, including accounting fraud, so as to form an effective market discipline mechanism.
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