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1、一、对会计造假行为主体的界定(一)会计造假的含义会计造假可分为会计信息的有意造假和会计信息的无意失实。本文主要涉及会计信息的有意造假，它是指会计活动中当事人事前经过安排，故意以欺诈、舞弊等手段伪造、变造虚假会计信息，使会计信息歪曲反映经济活动和会计事项以此达到特定利益的集团或个人的不正当违法犯罪行为。 (二)会计造假主体的界定会计造假主体应包括炮制假账和相关违法乱纪活动的主谋、共谋和执行者。按照在造假过程中所发挥的作用不同，会计造假主体包括动议者、决策者、操作者和协同者。造假的动议者是指为会计造假出谋划策的人。通常是单位财会部门的负责人在造假过程中往往扮演替导演的角色。造假的决策者是指有权决定
2、会计造假实施的各级领导人。决策者既可以是领导者个人也可以是领导层集体，是会计造假的最大受益者。造假的实施者是指拥有职务便利、能够接触会计凭证、帐薄、报表等资料，亲自实施和完成会计造假的人员。它不仅包括有关会计人员、出纳人员，而且还包括相关的采购人员、销售人员、保管人员和统计人员。造假的协同者是指从某些方面策应、配合造假的人员。既包括在造假之初为之提供方便者如某些财会人员为造假积极出谋划策，提供信息及技术方法和手段，与领导共同设计防范检查的对策和措施：也包括在造假事实发生后为其掩饰、布防、通风报信和提供伪证等人员。值得说明的是，在不同的造假案件中造假主体的人员构成不尽相同相关人员在造假过程中所承
3、担的职资和所发挥的作用也不一样。二、作为企业的经营者，对虚假会计信息的出笼和传播有着较为复杂的心态(一)“高指标”诱出假数字前些年在企业和主管部门还没有完全脱钩的情况下，一些厂长经理迫于经营业绩的考核压力年年把销售、利润当做最紧要的“任务”抓，实行以“高指标”“乌纱帽”的考核办法，在这种压力下，经营者不粉饰报表、不编造假数字就难过考核关。在企业内部实行以盈亏数字论功行赏的办法。于是便有了“造假数字”这一“良方”。而近几年，在各种利益关系的诱导下，一些企业在编制会计报表时“对症下药”：贷款时夸大资产，掩饰坏帐；报税时隐瞒利润，销售缩水；上报成绩时粉饰业绩，掩盖问题逃债时隐藏资产，虚列负担；改制时
4、，资产剧降、利润变负。私营企业则是千篇一律的造假模式，开“阴阳发票”、虚开增值税票、隐藏收人，惟一的目标就是逃税、逃税、还是逃税!经营者既深知造假之风有害无益，又自觉不自觉地参与和支持会计造假有的管理人员坦然地说，会计造假形成的不正之风使得公平竞争遭到破坏不是造假者深受其害，而是谁不做假谁吃“哑巴亏”，因而大部分造假者都是心存侥幸，相互仿效，只是造假的程度不同罢了。(二)假业绩会引出“金凤凰”事实上，会计造假就像“臭豆腐”，闻着臭吃着香。这就使企业陷人了“服喜得喜，报忧得忧”的怪圈。因为不少经营者有着“依靠虚假数字出政绩，追求数字真实丢官位”的教训。在经营业绩实“一票否决权”的情况下，有人就因
5、造假造出了“政绩”，而使得企业“突飞猛进”，个人不断“进步”，这就使人产生了“撑死胆大的，饿死胆小的”的活思想。当被问及怕不怕浮夸造假漏馅而遭处分，不少人不置可否，一位知情管理人说：“会计包装，人所共知，但到目前为止，一般还很少追究过任何造假者的责任。别的单位能这样做，我也这样做。到手的荣誉和实惠谁也不会不要。”看来，会计打假目前尚缺乏应有的力度，大部分造假者都各有“招数”，并没有多少后顾之忧。同时，不少经营者也反映，有的上级领导习惯浮在上面听汇报，不察实情，听喜不听忧，也是助长会计造假的原因之一。(三)想揭“疮疤”又怕疼会计造假已是众人皆知的一个社会“疮疤”，为啥没人愿揭，原因大致有三：1、
6、“从众心理、法不责众”不少经营者反映，刚开始造假玩虚时，还有些担心，只是打打“擦边球”，怕脱离实际，但后来发现周围许多企业都在造假，自己也就心安理得。大家都假就好办了，板子又不会打在一个人屁股上。2、“水涨船头高，后任不认前帐”一些企业管理者抱怨说：前任已经把数字浮夸上去了，现在想实事求是都不可能了。3、“大家都包装，老实就吃亏”经营者们最普遍的心态是担心报真实信息吃亏。一方面，考核企业的主要依据是看“帐面数字”，而不是看你是否说真话，另一方面，数字若真实了，税收就要增加，企业盈利受影响。这一点也是目前企业造假的主要目的。三、作为虚假会计信息的直接编撰者，会计人员对此苦不堪言(一)“饭碗”为重
7、尽管所有的虚假会计数字都出自会计人员之手，但绝大多数会计人员都谈“假”色变。一位会计人员直言不讳：学校学了几年会计，工作后还在“继续教育”，谁不想做一名出色的会计，但“饭碗”掌握在领导手里，让你造假，你敢拒绝吗?你不会作假谁还要你做会计?对此，所有受访会计人都有同感。不少会计人员就是因为对造假心有余悸而与领导“离心离德”最终被“炒鱿鱼”。因而多数会计人只好为保住自己的饭碗而采取让步行为，有的甚至主动为造假出谋划策。(二)“准则”蜕变会计曾经被赋予为国家和企业站岗放哨的经济卫士，常以“铁算盘”、精打细算为衡量标准。如今，在经营者看来“准则”彻底改变了，社会上一些地方和部门会计的行业标准，不再只看
8、如实记帐算帐了，多看你会不会灵活做帐，实际上就是看你能不能造假、诱资、偷税了。个别企业从“出生”就是假的，注册资本在验资领取工商执照后便不复存在，其会计帐面始终挂在“其他应收款”帐下。甚至认为会计账务越乱就越好做手脚。一些公司尤其是私营企业就更黑，混乱、虚假到了一定程度，就把老公司关掉，重新注册一家新公司，再揭开新的骗人序幕。四、防范对策(一)充分发挥产权明晰在规范会计管理活动中的作用产权是企业取得市场法人资格的基本条件，产权的明晰为会计信息目标的实现创造了重要条件。允许和鼓励会计主体根据会计交易费用的高低，自由地选择会计规范组合方式，充分发挥会计规范的激励、约束及资源配置的功能，为企业内部约
9、束、激励机制的建立创造基本条件，这一切又有利于保证会计信息质量。由于企业内部存在多层次的委托代理关系，理顺各方的关系，可以避免会计造假行为的发生。为此应建立职业经理人市场，将竞争机制引入企业经营者的任命中，建立职业经理人档案，从聘任及业绩等方面，对其能力和道德进行评价，使其自觉地对自己的行为负责，包括防范会计造假在内的道德约束，从而形成有效的市场约束机制。(二)建立健全内部控制制度体系内部控制制度是现代管理制度的重要组成部分，对明确和规范企业各部门、各环节甚至各岗位的职责和行为，对提高管理效率、保护资金的安全和完整等，都具有十分重要的作用。由于企业各种经济问题，都会在会计上得到不同程度的反映和
10、体现，所以内部控制制度体系在很大程度上能够防范会计造假，预防假帐发生。企业应根据自己的实际情况，建立适合本企业的内部控制制度，贯穿于企业治理结构的始终。企业治理结构是促使内部控制有效运行，保证内部控制功能发挥的前提和基础，内部控制在治理结构中成为企业所有者实现经营管理目标，完成受托责任的一种手段。First, the definition of accounting fraud actors(A) the meaning of accounting fraudAccounting fraud can be divided into intentional fraud and accountin
11、g information of the accounting information has no intention of misrepresentation. In this paper, involves intentionally false accounting information, it refers to the accounting activities of the parties. In advance through the arrangements, deliberate fraud, fraud, and other means. Forged or alter
12、ed, false accounting information, accounting information to distort reflect the economic activities and accounting matters. In order to achieve a specific interest groups or individuals unfair criminal acts.(B) accounting fraud the main definedAccounting fraud body should include the mastermind behi
13、nd the conspiracy cooked up false accounts and related irregularities and implementation. In accordance with the role played in the fraud process, accounting fraud the main motion, policy makers, operators and collaborative persons.The motion of the fraud refers to the advice of accounting fraud. Is
14、 usually the person in charge of the unit of the accounting department. Often play for the directors role in the fraud process.The fraud policy makers have the right leaders at all levels of accounting fraud decision implementation. Decision-makers can be either individual leaders. Can also be a lea
15、dership collective, is the biggest beneficiaries of the accounting fraud.The perpetrators of the fraud is to have his office, be able to contact the accounting documents, account books, reports and other information in person to the implementation and completion of the staff of the accounting fraud.
16、 It includes not only the relevant accounting staff, cashier staff, but also includes the procurement staff, sales staff, custody officers and statisticians. Collaborative fraud refers to a coordinate in some respects, with the staff of fraud. Both included in the fraud at the beginning and whom to
17、provide convenience. For fraud, as some accountants advice, information and technical ways and means, and leadership to design policies and measures to prevent check: also to conceal its fraud facts, arm, tipped off and gives false staff.It is worth noting that, in the different cases of fraud. Frau
18、d the main composition of the same. Undertaken by the staff funded by the relevant personnel in the fraud process and the role played by the same.Second, as business owners came out and dissemination of false accounting information has a more complex mentality(A) high index elicit false figuresA few
19、 years ago in the case of enterprises and the competent authorities is not yet completely decoupled, the plant manager was forced pressure on the operating results of the examination every year in sales, profits as the most urgent task grasping, the implementation of his post indicators assessment m
20、ethods, and under such pressure, the operator fails to whitewash report, do not equivocate Digital sad assessment off. To the implementation of profit and loss figures of patronage within the enterprise. Thus they were fake number is good medicine.In recent years, the induction of a variety of inter
21、ests, some enterprises in the preparation of accounting statements right: exaggerated assets, loans to cover up bad debts; concealing profits tax, sales shrunk; cosmetic results in the reported results to cover up problems avoiding the debt hidden assets, false statement of the burden; restructuring
22、, the assets of the sharp drop in profit becomes negative.Fraud mode is the monotony of the private sector, open the yin and yang, invoice, fake VAT votes, hidden income, the sole objective of tax evasion, tax evasion or tax evasion! Operators both know that the wind of the fraud more harm than good
23、, but also consciously or unconsciously, participation and support of management accounting fraud frankly, unhealthy tendencies in accounting fraud to the formation of the fair competition has been the destruction is not counterfeiters suffer, but who is not false who eat yabakui , and thus most of
24、the counterfeiters are luck to each other to emulate, but the degree of fraud.(B) false results leads to the Golden PhoenixIn fact, the accounting fraud like tofu smell the stink eating incense. This allows companies to fall into a service blessed with joy, have to worry about reporting only bad new
25、s of the cycle. Because many operators rely on false figures to the achievement, the pursuit of the Digital a true lose their jobs in the lessons. In the operating results of the real one-vote veto case, it was a result of fraud made the achievements , while allowing companies to rapid individual co
26、nstant progress , which gives rise to Chengsi bold starved to death timid living thinking.When asked about the fear of not afraid of pompous fraud debacle been punishment, many people are noncommittal, an informed manager said: accounting package, known to all, but so far, the general also rarely in
27、vestigated any fraud the responsibility of other units to do so, I do the same honor and affordable hand who will not do not. It appears that the accounting crackdown is still lack of intensity, most of the counterfeiters have their own tricks , and not much to worry about. At the same time, many op
28、erators also reflects some superiors habit of floating to listen to in the above report, be aware of the facts, listen or not listen to worry about, but also contribute to one of the reasons for accounting fraud.(C) exposing the scar painlesslyAccounting fraud is well-known society of scar, why no o
29、ne is willing to expose, there are three reasons why:1, a herd mentality, France is not responsible for the publicA lot of operators reflect the beginning of fraud to play virtual, somewhat worried, just playing the edge ball, and fear is divorced from reality, but later found around many companies
30、are in the fraud, they also peace of mind. Are false can be easily handled, the board will not be hit in the buttocks of a person.2, the water rose bow high and, subsequently, does not recognize the former accountSome managers have complained that: predecessors have to figure exaggerated up and now
31、want to seek truth from facts are impossible.3, we all packaging, honest and a disadvantageThe operators are the most common 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,
32、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 importantDespite all the false
33、 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
34、 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. T
35、hus 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 MetamorphosisAccounting had been given for the state and enterprises of the economy of the sentry guards, often to the iron abacus, on a bud
36、get, as measured. Today, operators seems to be guidelines completely 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 evasi
37、on.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 companies
38、, especially the private sector is more black, confusion, false to a certain extent, put the old company to turn off, re-registration of a new company, and then open a new deceptive prelude.Fourth, the preventive measures(A) give full play to the property rights and standardize the accounting manage
39、ment activitiesProperty 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 co
40、sts, the freedom to choose the combination 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 conditions, all this again help ensure the quality of accounting informat
41、ion. Existence of multi-level principal-agent relationship within the enterprise, rationalize the relationship between the parties can avoid the occurrence of the accounting frauds. This should establish the market of professional managers, to introduce competition into the appointment of enterprise
42、 managers, the establishment of the files of professional managers, from the appointment and performance of its ability and moral evaluation of it consciously responsible for their actions moral constraints, including accounting fraud, including prevention, which form an effective market constraint
43、mechanism.(B) to establish a sound internal control systemInternal control system is an important part of modern management system, clear and standardized across the enterprise, the various aspects of even the responsibilities of each position and behavior, to improve management efficiency and to pr
44、otect the security and integrity of the funds have an important role. Enterprises of various economic problems in the accounting reflect and embody to varying degrees, so the system of internal control systems in large part to prevent accounting fraud, to prevent accounting fraud occurred. Enterpris
45、es should be based on their actual situation, the establishment of the internal control system for the enterprise, has always been throughout the corporate governance structure. The corporate governance structure is to promote internal control operate effectively, to ensure that the prerequisite and basis for functioning of internal control, internal control to achieve management objectives, the completion of the fiduciary duty as a means to become business owners in the governance structure.
