Corporate Fraud Is My Fault? Financier: This Pot, We Do Not Recite.
The audit department disclosed the audit situation of 20 central enterprises. Of them, 18 of them adopted fictitious business, artificially increased trading links, and adjusted statements. The total accumulated income was 200 billion 160 million yuan and the profit was 20 billion 295 million yuan.
Such a huge amount of data, so that people heard the news in an uproar. The national capital reform experts wish Po Shan to say that the virtual increase in income is closely related to the completion of the business assessment objectives. If the scale of enterprise income is not guaranteed, the total wages will be affected, and the income of employees will not be guaranteed.
Many people do not know what problems exist in this process, but when they hear something wrong with the accounts, they immediately think of the mistake of the financial personnel. Who makes the financial affairs most afraid of being audited? Attracted the financial people to say: this pot, we do not recite.
Guo Liang, an expert in reform of state owned assets, said that the biggest reason for the central enterprises to falsely increase their performance is closely related to the reasons for the assessment of the management level of the enterprises and the protection of the employees' income level.
If the examination results of the business operators are not up to standard in the tenure of office, the salary distribution and the appointment and removal of duties will be greatly affected. When it comes to their own interests, it is very difficult for anyone to really control themselves and make no mistakes. At the same time, business operators also have pressure from employees' income protection. In order to keep the scale of income, many enterprises have to take risks and increase revenues.
The enterprise will give money to the customers, so that customers can return the money to the enterprise through the purchase of products. In the whole process, there are not only logistics, but also complete cash flow and tax vouchers, but no products. This kind of purchase and sale without real logistics will make the fake things happen and make the book data change.
At the same time, in some minor aspects, such as false labor agreements, False invoice And so on, enterprises will make use of these loopholes to make financial fraud.
Once the false accounts scandal is exposed, not only financial personnel will suffer, but enterprises may also face devastating disasters. But in the whole process, the most harmful ones are ignorant shareholders and their own employees.
Quite a lot Listed company Business can not be profitable for a long time, so profits are made through the way of financial fraud. The surface data are very good. In fact, the operation of the company is very poor, and the stock becomes a lamb to be slaughtered, and the money is handed over to the company.
But once this kind of fraud becomes a habit, time is long, and money can not satisfy the dividends and consumption of false income. The money brought from the shareholders can not fill the loopholes in the data, and it is bound to break out of financial crisis. At this time, from the company to the shareholders, including the staff up and down, have become the victims of this financial fraud.
The financial fraud of the central enterprises seems to be related to the SASAC's assessment system for the central enterprises. According to the nature of operation, development stage, management short board and industrial function, setting targeted differentiation assessment standards can make central enterprises operators put more ideas into operation, instead of meeting the assessment standards and making financial fraud to meet the needs of themselves and staff.
At the same time, the state has financial and tax laws on enterprises and their financial personnel. Risk aspect We should pay attention to the cultivation of consciousness. By grasping the financial risk points of enterprises, we can understand the legal consequences that financial fraud may face and reduce the occurrence of illegal and criminal acts.
Experts from the Gunton career development research center say that compared with other industries, students in the accounting industry face more temptations when they enter the workplace, contact with accounts and money, and are more likely to go astray.
To sum up, the financial personnel really carried a big pot in this financial fraud. In the face of the dual pressure of auditors and business leaders, the external and internal double squeeze, which choice is walking on the wire, is extremely risky.
Therefore, many CPA candidates who study in Gunton say that after taking the CPA, they are more inclined to strive for opportunities to work in the firm. Compared with the nine to five of the enterprise, although the audit is very busy, very tired, but at least do not need to carry the pot, and do not have to face the dual pressure of the outside world and themselves.
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