Summary: Hand in easy information to must undertake be checkupped strictly to information of company outstanding achievement and correlation, discovery has con doer, want to undertake punishing severely lawfully. Introduce civil compensation system as early as possible, false to releasing information gives the loss that investor causes to answer by appear on the market the company gives economy is compensated. The quarterly reports that at present card inspect can make announces a system, increased from the system appear on the market the frequency that company information announces, rose to appear on the market the seasonable sex that company information announces, this will be increased appear on the market company treasurer information creates false difficulty.

How be on guard action of accounting fraudulent practice

One, the usual practice of accounting fraudulent practice

In accountant solid Wu, do not accord with the accounting standard spirit, accountant information that does not accord with accounting system requirement, all attribute lack fidelity accountant information. And the main reason that creates news of lack fidelity accountant is administrative layer fraud, fall in the incite sb to do sth of business management authorities namely, use accounting standard to give the flexibility of the enterprise, deflection sex or inductivity ground provide information, violate accounting standard to make false Zhang even. Running a fraudulent practice in fact is a harm the biggest, consequence is the most serious, also most the action of accounting fraudulent practice that be aware of hard and is on guard.
The usual practice of accounting fraudulent practice is empty increases asset, income and profit, empty reduces indebted, cost. Basically include: Much plan value of goods in stock, much plan receivable Zhang money, much plan random of fixed assets, charge is given delay, leakage lists indebted, empty to add sales revenue, empty to reduce a sale cost, conceal main item disclose etc. In accountant solid Wu, accounting fraudulent practice has a variety of kind.
Use group interior framework to undertake correlation trades, undertake profit operates thereby. Company excessive price is purchased accuse share company product and service to form fixed assets, from this, the accrual of subsidiary can think truly profit of current and amalgamative forms for reporting statistics; The product sells company general to accuse a partner and blame to control share company, to the company, sales revenue can increase accordingly, at the same time receivable Zhang money and profit also add; The company uses subsidiary to sell tripartite by market price, affirm this subsidiary sales revenue, buy from inside tripartite hand by another company again time, avoided group interior to trade thereby the tie that must offset, ensured income and profit affirm in amalgamative forms for reporting statistics, achieved operate the purpose of income; In addition, in using income of false contract fiction to trade in correlation very general also.
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