会计舞弊行为及防范（Accounting fraud and its prevention）.doc

会计舞弊行为及防范（Accounting fraud and its prevention） Feng sun I. the usual practice of accounting fraud In accounting practice, accounting information which does not conform to the spirit of accounting standards and does not meet the requirements of the accounting system, all belong to distorted accounting information. The main cause of the distortion of accounting information is the management fraud, which is at the request of the enterprise management, the accounting standards for enterprises to provide flexibility, information bias or induced, even against manufacturing false accounting norms. In fact, management fraud is the most dangerous, most serious and most difficult to detect and guard against accounting fraud. The usual practice of accounting fraud is to inflate assets, income and profits, and reduce liabilities and expenses. Mainly include: multiple inventory value, multiple accounts receivable, fixed assets, fees, any delay, debt, inflated sales revenue, virtual sales costs, disclosure of important matters, etc.. There are many ways of accounting fraud in accounting practice. Use the internal structure of the group to carry out related transactions, thus manipulating profits. The company owned subsidiary of purchasing premium products and services of fixed assets, the subsidiary income can be recognized as the current consolidated profit; the company will sell the products to the controlling shareholder and non subsidiary, for the company, the sales income will be increased at the same time, accounts receivable and profit also increased; the use of subsidiary company in the market price for sale to third parties, confirm the subsidiary sales revenue from third party repurchase by another company, so as to avoid the intra group transactions must offset constraints, to ensure that the confirmation of income and profit in the consolidated financial statements, to manipulate the income; in addition, the use of false contract fictitious income is also very general