Two Aspects Of Accounting Errors And Accounting Fraud
對(duì)會(huì)計(jì)錯(cuò)弊,一般主要按其性質(zhì)予以分類。固然可以從不同角度揭示不同類別會(huì)計(jì)錯(cuò)弊的內(nèi)在規(guī)定性,但其他分類尚未構(gòu)成區(qū)分會(huì)計(jì)錯(cuò)弊并據(jù)以作為命名的基礎(chǔ)。下面僅從錯(cuò)弊性質(zhì)上分會(huì)計(jì)差錯(cuò)與會(huì)計(jì)舞弊兩方面探討。
Accounting errors
In the strict sense, accounting errors refer to errors made by accountants because of carelessness.
Accounting data mainly account for the state of economic affairs, accounting errors often appear in two aspects: first, there are errors in the description of economic matters, which belong to qualitative accounting errors; two, there is an error in the number of records and calculations, which is an accounting quantitative error.
(1) qualitative accounting errors
Qualitative errors in accounting are mainly seen in the following aspects:
1. negligence in accounting audit
After the business operators finish processing the relevant business, they will deliver the original bills to the accounting department for accounting purposes.
The first link of accounting personnel is to examine the form and content of the bill. Any negligence in these two aspects will result in false and false accounting information.
(1) there is negligence in formal auditing.
Mainly refers to the lack of vigilance on the non-standard nature of bills, and no hidden problems.
Because of the non-standard form of bills, the problems may arise as follows: 1.
It is a standard practice that the relevant national system explicitly requests that the official bills be reimbursed.
The reason for this is because the state tries to ensure that the credentials used in the accounts are reliable in the form of mandatory regulations, thus providing an effective basis for ensuring the reliability of the economic business reflected by the document.
In actual work, it is common to use white stripes to receive receipts, and to use white sticks to cover invoices.
Second, the format is not uniform.
According to many original bills entered into accounts, there are uniform formats, such as bank settlement vouchers, invoices and administrative institutions receipts and charges.
If the certificate found in the reimbursement unit should be in a uniform format instead of a uniform format, it will not only provide convenience for the other units to evade taxes and tax evasion, but also more importantly, there may be problems such as false expenses and so on.
3. Incomplete procedures.
According to the accounts receivable, there should be many people's handling and signature proof, especially the original voucher. It is also required to include the official seal of the financial seal and the business charter, and the private seal of the handler, which will contain the responsibility of the multi signatures to ensure the reliability of the economic business on the certificate.
If the pre-processing procedure is not fully implemented, it will provide some business operators with opportunities to fraudulent practices.
Fourth, the elements are not complete.
The original vouchers or homemade original vouchers should be processed by many hands and signed by the relevant personnel.
If some of the contents should not be filled out, on the one hand, the legality and authenticity of the business itself can not be judged; on the other hand, it will further artificially create artificial obstacles.
There are also problems neglected from the date of the certificate, the number and the name of the visiting units.
(2) there is negligence in the content audit.
Mainly refers to the bill as a carrier of economic problems reflected in the examination, did not detect the situation.
If the examiner has detected and has not been disclosed, this is a bill of indulgence in content, which can not be regarded as negligence in accounting audit.
(1) the problem of unsatisfactory economic records.
Unless there are contradictions in the records of several elements of the bill, the business content is unreal.
Under normal circumstances, the untrue record is an attempt to put illegal items on the legal coat.
Second, the contents of economic business records are illegal.
Through the original voucher examination, it can be clearly seen that the pactions recorded on the credentials are in violation of the existing laws and administrative regulations of the state. However, the accounting personnel of the unit have not been stopped, and are still being accounted for.
Third, the unreasonable contents of economic business records.
This in itself is not caused by accountants, usually derives from the decision of the business department, which may imply fraud such as collecting rebates or obtaining benefits.
If we neglect the verification in the accounting audit, it is also a work mistake.
In fact, the above description is aimed at the audit of the economic business before it is not admitted. In addition, it is similar to the situation described above.
2. accounting confirmation negligence
Accounting recognition negligence refers to the misunderstanding of the nature of economic business or the misunderstanding of accounting system and accounting standards.
This kind of negligence may cause the change of similar accounting indicators or items to each other, and it is easy to judge.
(1) misunderstanding of the nature of economic business.
For example, whether an expenditure is a revenue expenditure or a capital expenditure is a cost or a period expenditure, which is difficult to distinguish in many times.
Quite a number of businesses contain uncertain factors, which are easy to produce a specious intuition, causing misunderstanding of paction attributes.
(2) misunderstanding of the meaning of accounting standards.
There are many accounting and administrative regulations for accounting personnel in China at present, but accounting systems and accounting standards are most commonly used.
Accounting system is formulated by industry, and its contents are too coarse. The confirmation of accounting statement elements is not operational. Although accounting standards have made up for the defects of the accounting system to some extent, it still can not provide detailed guidance for accounting personnel handling accounting affairs. Because our accounting regulation Fan Jianshe attaches great importance to macro regulation and control and gives greater flexibility and initiative to accounting treatment, it leads to more abstract accounting system and accounting standards design. For a large number of poor accountants, there may be misunderstandings about the implementation of accounting system and accounting standards.
3. negligence in accounting pfer
Accounting pfer negligence refers to the mistake in the accounting process, from one kind of accounting material to another accounting data pfer record.
If the "management fee" is debited into the "financial cost", it will be debited "out of business expenses" into the "other business expenses" and so on.
This kind of error also affects the accuracy of measurement while changing the nature or type of economic business.
4. misuse of accounting policies
The misuse of accounting policy is a mistake caused by the lack of knowledge about the use of accounting policies by accounting officials.
There are mainly several forms: (1) selecting accounting policies that are not suitable for the specific environment of the unit; secondly, from the various accounting policies, the most applicable accounting policies have not been found; third, the accounting policies that have been frequently changed; and 4) distorting the use of accounting policies because of the existence of problems.
(two) accounting quantitative errors
Accounting quantitative errors are more prone to qualitative errors than qualitative ones.
Because character recognition is more obvious and vivid than digital recognition, and the number is boring and hard to remember. It can make the accounting quantitative error.
The following are accounting errors:
1. negligence in accounting audit
There may be some calculation errors in the original documents obtained from the outside or inside of the unit. Due to the negligence of the accountants, these calculation errors have not been found in the review, resulting in a number of errors in the accounting vouchers made by the accountants, thus affecting the accounting books and statements.
2. accounting measurement negligence
Accounting measurement negligence refers to the phenomenon of deviations caused by the negligence of accountants because of the description of the quantity of economic business or the reflection of the value of accounting elements.
The main manifestations are as follows: (1) improper selection of measurement methods.
For example, the first in, first out method should be adopted in the inventory valuation method.
Misuse of inappropriate pricing methods may change the value of measured items and related items.
There are some deviations in the metrological process.
The measurement figures are erroneous due to the estimated factors of the allocation standard, the miscalculation of the calculation method, and the miscalculation of the benefit period.
3. Errors occurred in the measurement results.
This situation arises mainly from the existence of arithmetical errors in the calculation result, or the clerical error occurred when the reflection of the calculation result in the calculation tool is pformed to the accounting data.
3. accounting negligence
From accounting vouchers to various account books, as well as cost calculation and statement preparation, accounting errors may occur in the following accounting errors: (1) errors in digital calculation; (2) errors in digital copying; (3) number errors due to serial registration; (4) missing records due to loss of credentials; (5) reverse registration during posting; (6) due to discrepancies in accounts, timely adjustment of account records is needed, but accounting personnel have not been adjusted, and accounting statements have been prepared accordingly.
In a sense, accounting qualitative errors and quantitative errors sometimes interact with each other; qualitative errors inevitably affect the absolute number of quantities; larger quantitative errors can also lead to qualitative errors.
二、會(huì)計(jì)舞弊
Accounting fraud refers to the behavior of accountants who falsified accounting materials for personal or unit interests, which is a premeditated activity done in a job.
According to its purposes, fraud can be divided into the following categories:
(1) embezzlement of public funds
Embezzlement of public funds refers to the act of embezzlement, theft, fraudulent use or other illegal possession of public funds by accountants.
It usually occurs when accountants and tellers work part-time or collude with each other. Sometimes, when the above officers are part of the procurement and reimbursement, false reporting may also lead to corruption.
Embezzlement of public funds is an easy occurrence for accountants, and occupies a relatively advanced position in the industry crime statistics by the relevant departments of the state.
Due to the diversity of corruption and continuous implementation of technical renovations, no specific details are listed here.
(two) embezzlement
The public property of corruption refers to the behavior of accountants who embezzle, steal, cheat or use other methods to occupy public goods illegally by taking advantage of their duties, which is easy to happen when accountants concurrently serve as a physical custodian or a borrowed machine.
Compared with embezzlement, public property is very difficult for accountants, because accounting books and cash are in the same place as financial departments, accounting departments, and the implementation of corrupt practices.
(three) embezzlement
Embezzlement refers to the behavior that accountants use private property illegally or illegally for other purposes. The specific forms are as follows:
1. misappropriation
Private appropriation refers to the fact that the accountants are privately pferred to the company without the authorization of the head of the unit, especially for personal expenses or purposes.
The most common thing is to use the white strip to go to the library and privately use the public funds to spend the life of oneself or others, or to engage in business activities.
2. illegal appropriation
Illegal appropriation refers to the fact that accountants are subject to the leadership of the units and use the funds for legal purposes to be used for other purposes.
In enterprises, the management of earmarked funds is rare.
In administrative institutions, budgetary appropriation still limits specific uses. Illegal misappropriation of budgetary funds for extra budgetary projects and administrative expenses in infrastructure expenses, capital appropriations for business and so on often occurs.
(four) tax fraud
Tax fraud refers to the act of falsification through accounting or other accounting procedures to achieve the purpose of paying taxes less to the state.
Tax evasion is likely to occur in general enterprises. Tax fraud mainly occurs in enterprises with export business.
This kind of behavior can be divided into many kinds according to tax categories or specific methods of tax fraud.
(five) pfer of property
The pfer of property means that the property that has been recorded in the unit account book or the property that should be recorded but not recorded is pferred to the account.
The main forms of pfer of assets are: (1) the assets that should be accounted for are intentionally concealed and not accounted for, and the accounts are placed outside; secondly, the assets in the accounts are accounted for, and the corresponding assets are pferred out; third, the assets of the company are freely used by other companies or individuals for a long time; fourth, the payment of other units or individuals to the third party account or private collection.
Transfer of property provides conditions for privately setting up "small Treasuries", embezzling and embezzlement of unit property, and potentially harbouring certain economic crimes.
(six) regulating finance
Regulation of finance refers to the act of making some technical treatment in the accounting data of a unit according to a certain subjective will so as to make the financial situation reflected in the accounting statements meet the interests of the operators.
The main purpose of adjusting the financial situation is to whitewash the performance so as to get the operator to promote his position, raise salary, dividends or company listing, stock issue rights issue, raise funds (such as obtaining bank loans) or other benefits.
Sometimes, in order to pursue the balance of financial revenue and expenditure in different periods, operators can also conceal their income and make up for their compensation in the following stages; or, the short-term behavior should be implemented, the cost of the booth will not be spread, and the expenditure of the plan will not be counted.
In addition, there are other fraudulent practices that may occur among people including accountants, such as defrauding public funds, monitoring and stealing.
三、會(huì)計(jì)差錯(cuò)與會(huì)計(jì)舞弊的相對(duì)性
Accounting errors and accounting fraud are usually shown in inappropriate forms in accounting information, and even appear in many environments in the same form. This brings difficulties to correct errors and fraud in accounting errors and defects.
The fundamental reason for this phenomenon is that accounting errors and fraud are fuzzy in appearance.
According to the description of the concepts and characteristics of accounting errors and accounting fraud in this chapter, we can see that the most significant difference between errors and fraud is that actors have different motives.
However, when errors and irregularities are indistinguishable from the phenomenon, it is often difficult to investigate motives.
This may bring about a problem: to make fraud a common mistake and to make the fraudsters continue to cheat.
More efforts should be made to verify fraud.
在查找錯(cuò)弊的實(shí)務(wù)中,通過常規(guī)檢查發(fā)現(xiàn)錯(cuò)弊的跡象時(shí),應(yīng)當(dāng)采用邏輯推理、實(shí)物盤查、筆跡鑒定、疑點(diǎn)稽核、證人面詢等多種查證方法,以查驗(yàn)舞弊的存在狀況,正確區(qū)分差錯(cuò)與舞弊的性質(zhì)。
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