The Spread Of False Accounting Information Is Startling.

The problem of false accounting information arises from accounting and develops with the development of accounting.

The reason is that there is no lack of regulations and system itself, which makes accounting information difficult to ensure that the accounting information is completely true and fair (institutional distortion); the accounting rules executor has made erroneous judgments (behavioral distortion) because of its failure to understand the accounting rules thoroughly; and false accounting information fabricated illegally in order to inflate the interests of others and distort the interests of others.

It has a long history, which is generally recognized as illegal distortion.

The spread of false accounting information is shocking. In recent years, a number of cases involving counterfeiting of well-known companies and certified public accountants firms at home and abroad have led people to doubt not only the enterprises themselves, but also the intermediaries such as the China Securities Regulatory Commission and certified public accountants.

What causes the "Falsity" to be so rampant and have no fear? The motivation of counterfeiting is difficult to eradicate, but the result of motivation is conditional. How to guard against false information is not only a problem of accounting, but also has become the focus of attention in the political and economic circles.

1, increase illegal costs and improve the restrictive mechanism.

1.1 related penalties for offenders

Some people have compared the listed companies to football, the SFC is the goalkeeper, the local governments, accountants and securities dealers are all shooters. The shooters are working together and they must kick the ball of the listed company into the gate. So many people are working together, no wonder that the fraud is rampant and difficult to manage.

Nowadays, the number of listed companies is increasing, and the accounting information published is numerous. Among them, false accounting information accounts for a very high proportion.

Because of the lack of investigation and punishment, the possibility of a company's false information being detected is very small. This is enough for other fraudsters to be gratified. Even if it is found that the punishment is very minor, the general penalties include public condemnation, criticism, warnings, fines, market entry, prohibition of business and revocation of practice certificates.

Unless the red light industry, Qiong min yuan and Daqing friendship have aroused strong social reaction, they will see some measures - criminal responsibility.

Criminal penalties are the most severe and generally do not exceed 5 years' imprisonment.

There is no basis for civil compensation.

Besides, the handling of registered accountants and their firms involved in the case is mainly based on administrative penalties.

Even so, for investors, excessive litigation costs and low litigation benefits make it very unlikely that CPA will be pushed onto the dock, which will further encourage CPA to play the role of "shooter".

1.2 to control accounting information distortion through legal means.

Here, we should draw lessons from foreign practices and increase the illegal cost of "counterfeit".

The emergence of false accounting information depends to a large extent on the specific circumstances of the legal environment in a certain period.

At present, according to the actual situation of our country, the most effective way to deal with false accounting information is probably the fastest way through legal means.

If the provisions of the law clearly define the accounting violations (including the relevant civil compensation issues), it is highly operational and convenient for the law enforcement departments to identify and manage false accounting information. At the same time, we must strictly enforce the law enforcement procedures, increase the penalties for illegal acts, and make the proceeds of illegal activities hard to make up for the heavy cost of their illegal activities, and their fraud will be converged.

It is true that even if all relevant laws and regulations are made more perfect, penalties for violations of laws and regulations are not in place, or neglect of checks on illegal activities will objectively lead to connivance to illegal activities, leading to the increase of false accounting information.

   　2　發揮內部審計和外部審計的作用，嚴格控制虛假會計信息的發生

Only the legal provisions that can be referenced are not enough. If we want to increase the punishment for false accounting behavior, we must first find out the offenders from many enterprises. This is the premise.

We can't always expect the counterfeiting companies to roll up the scale of the fake snowball like a snowball.

At this time, no matter how severe punishment measures are taken, investors' losses can hardly be compensated, and they can only play a role in killing the birds and the birds.

Before that, we should think of auditing. We must give full play to the function of auditing supervision and evaluation, and kill the false accounting information producers before they grow.

Government audit, CPA audit and internal audit constitute a complete system of audit supervision.

Internationally, CPA firms, as the audit carrier of CPA, have four organizational forms: sole proprietorship, general partnership, limited liability company and limited liability partnership.

At present, there are two forms of general partnership and limited liability company in China.

It is worth mentioning that there are two other forms: sole proprietorship firms and limited liability partnership accounting firms.

A wholly foreign-owned accounting firm shall be responsible for unlimited liability by an independent practitioner with a certified public accountant's qualification.

Although the company assumes unlimited liability, the actual risk level is relatively low, which is very suitable for small businesses such as agency accounting and agency tax service. The most obvious feature of limited liability partnership accounting firms is that partners only need to bear limited liability.

A partner without fault shall not be liable for any other partner's negligence or improper practice.

Unless the partner is involved in negligence or improper practice.

In order to comply with the requirements of the economic development for the CPA industry in the early 1990s, this form of organization began to rise. By the end of 1995, the former "six big" international accounting firms in the United States had completed the pition to the limited liability partnership. Under the guidance of them, large and medium-sized accounting firms in many countries and regions began to pform gradually, which largely increased the independence of CPA and reduced the risk of audit, which is conducive to the supervision of CPA on financial reporting of enterprises.

Liu Yuting, director of the accounting department of the Ministry of finance, said in the Symposium on enterprise internal control and budget management: the accounting department of the Ministry of finance is speeding up research and formulating a number of new internal accounting control standards to promote the construction of internal accounting control in Chinese enterprises.

In the past, we paid much attention to the role of external audit supervision and ignored the function of internal audit evaluation.

The recognition and importance of internal audit is not enough for enterprise managers. Internal audit is in an unattended situation, and has not received due professional respect, so it can not play its regulatory role in false accounting information governance.

It brings more convenience for "insider control".

　　3　全面實施道德素質教育，呼喚會計誠信

People's interest seeking motives can not be fundamentally eliminated. The rapid development of social economy also depends on the catalytic role of this motive. Its existence itself is positive and upward, but the realization of profit seeking motives is not based on false flooding.