會計(jì)造假行為外文翻譯文獻(xiàn)會計(jì)造假行為外文翻譯文獻(xiàn)(文檔含中英文對照即英文原文和中文翻譯)一、對會計(jì)造假行為主體的界定

(一)會計(jì)造假的含義

會計(jì)造假可分為會計(jì)信息的有意造假和會計(jì)信息的無意失實(shí)。本文主要涉及會計(jì)信息的有意造假，它是指會計(jì)活動中當(dāng)事人．事前經(jīng)過安排，故意以欺詐、舞弊等手段．偽造、變造虛假會計(jì)信息，使會計(jì)信息歪曲反映經(jīng)濟(jì)活動和會計(jì)事項(xiàng)．以此達(dá)到特定利益的集團(tuán)或個(gè)人的不正當(dāng)違法犯罪行為。(二)會計(jì)造假主體的界定

會計(jì)造假主體應(yīng)包括炮制假賬和相關(guān)違法亂紀(jì)活動的主謀、共謀和執(zhí)行者。按照在造假過程中所發(fā)揮的作用不同，會計(jì)造假主體包括動議者、決策者、操作者和協(xié)同者。

造假的動議者是指為會計(jì)造假出謀劃策的人。通常是單位財(cái)會部門的負(fù)責(zé)人．在造假過程中往往扮演替導(dǎo)演的角色。

造假的決策者是指有權(quán)決定會計(jì)造假實(shí)施的各級領(lǐng)導(dǎo)人。決策者既可以是領(lǐng)導(dǎo)者個(gè)人．也可以是領(lǐng)導(dǎo)層集體，是會計(jì)造假的最大受益者。

造假的實(shí)施者是指擁有職務(wù)便利、能夠接觸會計(jì)憑證、帳薄、報(bào)表等資料，親自實(shí)施和完成會計(jì)造假的人員。它不僅包括有關(guān)會計(jì)人員、出納人員，而且還包括相關(guān)的采購人員、銷售人員、保管人員和統(tǒng)計(jì)人員。造假的協(xié)同者是指從某些方面策應(yīng)、配合造假的人員。既包括在造假之初為之提供方便者．如某些財(cái)會人員為造假積極出謀劃策，提供信息及技術(shù)方法和手段，與領(lǐng)導(dǎo)共同設(shè)計(jì)防范檢查的對策和措施：也包括在造假事實(shí)發(fā)生后為其掩飾、布防、通風(fēng)報(bào)信和提供偽證等人員。

值得說明的是，在不同的造假案件中．造假主體的人員構(gòu)成不盡相同．相關(guān)人員在造假過程中所承擔(dān)的職資和所發(fā)揮的作用也不一樣。二、作為企業(yè)的經(jīng)營者，對虛假會計(jì)信息的出籠和傳播有著較為復(fù)雜的心態(tài)(一)“高指標(biāo)”誘出假數(shù)字

前些年在企業(yè)和主管部門還沒有完全脫鉤的情況下，一些廠長經(jīng)理迫于經(jīng)營業(yè)績的考核壓力年年把銷售、利潤當(dāng)做最緊要的“任務(wù)”抓，實(shí)行以“高指標(biāo)”“烏紗帽”的考核辦法，在這種壓力下，經(jīng)營者不粉飾報(bào)表、不編造假數(shù)字就難過考核關(guān)。在企業(yè)內(nèi)部實(shí)行以盈虧數(shù)字論功行賞的辦法。于是便有了“造假數(shù)字”這一“良方”。

而近幾年，在各種利益關(guān)系的誘導(dǎo)下，一些企業(yè)在編制會計(jì)報(bào)表時(shí)“對癥下藥”：貸款時(shí)夸大資產(chǎn)，掩飾壞帳；報(bào)稅時(shí)隱瞞利潤，銷售縮水；上報(bào)成績時(shí)粉飾業(yè)績，掩蓋問題逃債時(shí)隱藏資產(chǎn)，虛列負(fù)擔(dān)；改制時(shí)，資產(chǎn)劇降、利潤變負(fù)。

私營企業(yè)則是千篇一律的造假模式，開“陰陽發(fā)票”、虛開增值稅票、隱藏收人，惟一的目標(biāo)就是逃稅、逃稅、還是逃稅!經(jīng)營者既深知造假之風(fēng)有害無益，又自覺不自覺地參與和支持會計(jì)造假有的管理人員坦然地說，會計(jì)造假形成的不正之風(fēng)使得公平競爭遭到破壞不是造假者深受其害，而是誰不做假誰吃“啞巴虧”，因而大部分造假者都是心存僥幸，相互仿效，只是造假的程度不同罷了。(二)假業(yè)績會引出“金鳳凰”

事實(shí)上，會計(jì)造假就像“臭豆腐”，聞著臭吃著香。這就使企業(yè)陷人了“服喜得喜，報(bào)憂得憂”的怪圈。因?yàn)椴簧俳?jīng)營者有著“依靠虛假數(shù)字出政績，追求數(shù)字真實(shí)丟官位”的教訓(xùn)。在經(jīng)營業(yè)績實(shí)“一票否決權(quán)”的情況下，有人就因造假造出了“政績”，而使得企業(yè)“突飛猛進(jìn)”，個(gè)人不斷“進(jìn)步”，這就使人產(chǎn)生了“撐死膽大的，餓死膽小的”的活思想。

當(dāng)被問及怕不怕浮夸造假漏餡而遭處分，不少人不置可否，一位知情管理人說：“會計(jì)包裝，人所共知，但到目前為止，一般還很少追究過任何造假者的責(zé)任。別的單位能這樣做，我也這樣做。到手的榮譽(yù)和實(shí)惠誰也不會不要?！笨磥恚瑫?jì)打假目前尚缺乏應(yīng)有的力度，大部分造假者都各有“招數(shù)”，并沒有多少后顧之憂。同時(shí)，不少經(jīng)營者也反映，有的上級領(lǐng)導(dǎo)習(xí)慣浮在上面聽匯報(bào)，不察實(shí)情，聽喜不聽?wèi)n，也是助長會計(jì)造假的原因之一。(三)想揭“瘡疤”又怕疼

會計(jì)造假已是眾人皆知的一個(gè)社會“瘡疤”，為啥沒人愿揭，原因大致有三：

1、“從眾心理、法不責(zé)眾”

不少經(jīng)營者反映，剛開始造假玩虛時(shí)，還有些擔(dān)心，只是打打“擦邊球”，怕脫離實(shí)際，但后來發(fā)現(xiàn)周圍許多企業(yè)都在造假，自己也就心安理得。大家都假就好辦了，板子又不會打在一個(gè)人屁股上。

2、“水漲船頭高，后任不認(rèn)前帳”

一些企業(yè)管理者抱怨說：前任已經(jīng)把數(shù)字浮夸上去了，現(xiàn)在想實(shí)事求是都不可能了。

3、“大家都包裝，老實(shí)就吃虧”

經(jīng)營者們最普遍的心態(tài)是擔(dān)心報(bào)真實(shí)信息吃虧。一方面，考核企業(yè)的主要依據(jù)是看“帳面數(shù)字”，而不是看你是否說真話，另一方面，數(shù)字若真實(shí)了，稅收就要增加，企業(yè)盈利受影響。這一點(diǎn)也是目前企業(yè)造假的主要目的。三、作為虛假會計(jì)信息的直接編撰者，會計(jì)人員對此苦不堪言(一)“飯碗”為重

盡管所有的虛假會計(jì)數(shù)字都出自會計(jì)人員之手，但絕大多數(shù)會計(jì)人員都談“假”色變。一位會計(jì)人員直言不諱：學(xué)校學(xué)了幾年會計(jì)，工作后還在“繼續(xù)教育”，誰不想做一名出色的會計(jì)，但“飯碗”掌握在領(lǐng)導(dǎo)手里，讓你造假，你敢拒絕嗎?你不會作假誰還要你做會計(jì)?對此，所有受訪會計(jì)人都有同感。不少會計(jì)人員就是因?yàn)閷υ旒傩挠杏嗉露c領(lǐng)導(dǎo)“離心離德”最終被“炒魷魚”。因而多數(shù)會計(jì)人只好為保住自己的飯碗而采取讓步行為，有的甚至主動為造假出謀劃策。(二)“準(zhǔn)則”蛻變

會計(jì)曾經(jīng)被賦予為國家和企業(yè)站崗放哨的經(jīng)濟(jì)衛(wèi)士，常以“鐵算盤”、精打細(xì)算為衡量標(biāo)準(zhǔn)。如今，在經(jīng)營者看來“準(zhǔn)則”徹底改變了，社會上一些地方和部門會計(jì)的行業(yè)標(biāo)準(zhǔn)，不再只看如實(shí)記帳算帳了，多看你會不會靈活做帳，實(shí)際上就是看你能不能造假、誘資、偷稅了。

個(gè)別企業(yè)從“出生”就是假的，注冊資本在驗(yàn)資領(lǐng)取工商執(zhí)照后便不復(fù)存在，其會計(jì)帳面始終掛在“其他應(yīng)收款”帳下。甚至認(rèn)為會計(jì)賬務(wù)越亂就越好做手腳。一些公司尤其是私營企業(yè)就更黑，混亂、虛假到了一定程度，就把老公司關(guān)掉，重新注冊一家新公司，再揭開新的騙人序幕。四、防范對策

(一)充分發(fā)揮產(chǎn)權(quán)明晰在規(guī)范會計(jì)管理活動中的作用

產(chǎn)權(quán)是企業(yè)取得市場法人資格的基本條件，產(chǎn)權(quán)的明晰為會計(jì)信息目標(biāo)的實(shí)現(xiàn)創(chuàng)造了重要條件。允許和鼓勵會計(jì)主體根據(jù)會計(jì)交易費(fèi)用的高低，自由地選擇會計(jì)規(guī)范組合方式，充分發(fā)揮會計(jì)規(guī)范的激勵、約束及資源配置的功能，為企業(yè)內(nèi)部約束、激勵機(jī)制的建立創(chuàng)造基本條件，這一切又有利于保證會計(jì)信息質(zhì)量。由于企業(yè)內(nèi)部存在多層次的委托代理關(guān)系，理順各方的關(guān)系，可以避免會計(jì)造假行為的發(fā)生。為此應(yīng)建立職業(yè)經(jīng)理人市場，將競爭機(jī)制引入企業(yè)經(jīng)營者的任命中，建立職業(yè)經(jīng)理人檔案，從聘任及業(yè)績等方面，對其能力和道德進(jìn)行評價(jià)，使其自覺地對自己的行為負(fù)責(zé)，包括防范會計(jì)造假在內(nèi)的道德約束，從而形成有效的市場約束機(jī)制。(二)建立健全內(nèi)部控制制度體系

內(nèi)部控制制度是現(xiàn)代管理制度的重要組成部分，對明確和規(guī)范企業(yè)各部門、各環(huán)節(jié)甚至各崗位的職責(zé)和行為，對提高管理效率、保護(hù)資金的安全和完整等，都具有十分重要的作用。由于企業(yè)各種經(jīng)濟(jì)問題，都會在會計(jì)上得到不同程度的反映和體現(xiàn)，所以內(nèi)部控制制度體系在很大程度上能夠防范會計(jì)造假，預(yù)防假帳發(fā)生。企業(yè)應(yīng)根據(jù)自己的實(shí)際情況，建立適合本企業(yè)的內(nèi)部控制制度，貫穿于企業(yè)治理結(jié)構(gòu)的始終。企業(yè)治理結(jié)構(gòu)是促使內(nèi)部控制有效運(yùn)行，保證內(nèi)部控制功能發(fā)揮的前提和基礎(chǔ)，內(nèi)部控制在治理結(jié)構(gòu)中成為企業(yè)所有者實(shí)現(xiàn)經(jīng)營管理目標(biāo)，完成受托責(zé)任的一種手段。原文：First,thedefinitionofaccountingfraudactors

(A)themeaningofaccountingfraud

Accountingfraudcanbedividedintointentionalfraudandaccountinginformationoftheaccountinginformationhasnointentionofmisrepresentation.Inthispaper,involvesintentionallyfalseaccountinginformation,itreferstotheaccountingactivitiesoftheparties.Inadvancethroughthearrangements,deliberatefraud,fraud,andothermeans.Forgedoraltered,falseaccountinginformation,accountinginformationtodistortreflecttheeconomicactivitiesandaccountingmatters.Inordertoachieveaspecificinterestgroupsorindividualsunfaircriminalacts.

(B)accountingfraudthemaindefined

Accountingfraudbodyshouldincludethemastermindbehindtheconspiracycookedupfalseaccountsandrelatedirregularitiesandimplementation.Inaccordancewiththeroleplayedinthefraudprocess,accountingfraudthemainmotion,policymakers,operatorsandcollaborativepersons.

Themotionofthefraudreferstotheadviceofaccountingfraud.Isusuallythepersoninchargeoftheunitoftheaccountingdepartment.Oftenplayforthedirector'sroleinthefraudprocess.

Thefraudpolicymakershavetherightleadersatalllevelsofaccountingfrauddecisionimplementation.Decision-makerscanbeeitherindividualleaders.Canalsobealeadershipcollective,isthebiggestbeneficiariesoftheaccountingfraud.

Theperpetratorsofthefraudistohavehisoffice,beabletocontacttheaccountingdocuments,accountbooks,reportsandotherinformationinpersontotheimplementationandcompletionofthestaffoftheaccountingfraud.Itincludesnotonlytherelevantaccountingstaff,cashierstaff,butalsoincludestheprocurementstaff,salesstaff,custodyofficersandstatisticians.Collaborativefraudreferstoacoordinateinsomerespects,withthestaffoffraud.Bothincludedinthefraudatthebeginningandwhomtoprovideconvenience.Forfraud,assomeaccountantsadvice,informationandtechnicalwaysandmeans,andleadershiptodesignpoliciesandmeasurestopreventcheck:alsotoconcealitsfraudfacts,arm,tippedoffandgivesfalsestaff.

Itisworthnotingthat,inthedifferentcasesoffraud.Fraudthemaincompositionofthesame.Undertakenbythestafffundedbytherelevantpersonnelinthefraudprocessandtheroleplayedbythesame.

Second,asbusinessownerscameoutanddisseminationoffalseaccountinginformationhasamorecomplexmentality

(A)"highindex"elicitfalsefigures

Afewyearsagointhecaseofenterprisesandthecompetentauthoritiesisnotyetcompletelydecoupled,theplantmanagerwasforcedpressureontheoperatingresultsoftheexaminationeveryyearinsales,profitsasthemosturgenttask"grasping,theimplementationofhispost"indicators""assessmentmethods,andundersuchpressure,theoperatorfailstowhitewashreport,donotequivocateDigitalsadassessmentoff.Totheimplementationofprofitandlossfiguresofpatronagewithintheenterprise.Thustheywere"fakenumber"is"goodmedicine."

Inrecentyears,theinductionofavarietyofinterests,someenterprisesinthepreparationofaccountingstatements"right":exaggeratedassets,loanstocoverupbaddebts;concealingprofitstax,salesshrunk;cosmeticresultsinthereportedresultstocoverupproblemsavoidingthedebthiddenassets,falsestatementoftheburden;restructuring,theassetsofthesharpdropinprofitbecomesnegative.

Fraudmodeisthemonotonyoftheprivatesector,openthe"yinandyang,invoice,fakeVATvotes,hiddenincome,thesoleobjectiveoftaxevasion,taxevasionortaxevasion!Operatorsbothknowthatthewindofthefraudmoreharmthangood,butalsoconsciouslyorunconsciously,participationandsupportofmanagementaccountingfraudfrankly,unhealthytendenciesinaccountingfraudtotheformationofthefaircompetitionhasbeenthedestructionisnotcounterfeiterssuffer,butwhoisnotfalsewhoeatyabakui",andthusmostofthecounterfeitersarelucktoeachothertoemulate,butthedegreeoffraud.

(B)falseresultsleadstothe"GoldenPhoenix"

Infact,theaccountingfraudlike"tofu"smellthestinkeatingincense.Thisallowscompaniestofallintoa"serviceblessedwithjoy,havetoworryaboutreportingonlybadnews"ofthecycle.Becausemanyoperatorsrelyonfalsefigurestotheachievement,thepursuitoftheDigitalatruelosetheirjobsinthelessons.Intheoperatingresultsoftherealone-voteveto"case,itwasaresultoffraudmadethe"achievements",whileallowingcompaniesto"rapid"individualconstant"progress",whichgivesriseto"Chengsiboldstarvedtodeathtimid"livingthinking.

Whenaskedaboutthefearofnotafraidofpompousfrauddebaclebeenpunishment,manypeoplearenoncommittal,aninformedmanagersaid:"accountingpackage,knowntoall,butsofar,thegeneralalsorarelyinvestigatedanyfraudtheresponsibilityofotherunitstodoso,Idothesamehonorandaffordablehandwhowillnotdonot."Itappearsthattheaccountingcrackdownisstilllackofintensity,mostofthecounterfeitershavetheirowntricks",andnotmuchtoworryabout.Atthesametime,manyoperatorsalsoreflectssomesuperiorshabitoffloatingtolistentointheabovereport,beawareofthefacts,listenornotlistentoworryabout,butalsocontributetooneofthereasonsforaccountingfraud.

(C)exposingthe"scar"painlessly

Accountingfraudiswell-knownsocietyof"scar",whynooneiswillingtoexpose,therearethreereasonswhy:

1,"aherdmentality,Franceisnotresponsibleforthepublic

Alotofoperatorsreflectthebeginningoffraudtoplayvirtual,somewhatworried,justplayingthe"edgeball",andfearisdivorcedfromreality,butlaterfoundaroundmanycompaniesareinthefraud,theyalsopeaceofmind.Arefalsecanbeeasilyhandled,theboardwillnotbehitinthebuttocksofaperson.

2,thewaterrosebowhighand,subsequently,doesnotrecognizetheformeraccount

Somemanagershavecomplainedthat:predecessorshavetofigureexaggeratedupandnowwanttoseektruthfromfactsareimpossible.

3,"weallpackaging,honestandadisadvantage

Theoperatorsarethemostcommonattitudeisworriedthatthereportedrealdisadvantage.Theonehand,themainbasisofassessmentofenterprisesistolookat"bookvalue",insteadofyoutellingthetruth,thenumber,iftrue,thetaxwouldincreasetheprofitabilityofthebusinessaffected.Thisisalsothemainpurposeofthecorporatefraud.

Third,directthepreparationoffalseaccountinginformation,accountingpersonnel,thismiserable

(A)the"ricebowl"asthemostimportant

Despiteallthefalseaccountingfiguresfromthehandsoftheaccountingstaff,butthevastmajorityoftheaccountingstafftotalkaboutthe"false"colors.Anaccountingbluntly:theschoolyearsofaccounting,workisstill"continuingeducation",whodonotwanttodoagoodaccounting,butthe"ricebowl"restsinthehandsoftheleadership,sothatyoufraud,youdaretorefuse?youwillnotbefraudwhoneedsyoutodotheaccounting?Inthisregard,allrespondentsaccountingpeoplehavethesamefeeling.ThenumberofaccountingpersonneloffearbecausethefraudandLeadership"discord"eventually"fired".Thusthemajorityofaccountinghadtokeeptheirjobstotakeconcessionsbehavior,andsomeeventaketheinitiativetomakeplansforthefake.

(B)"guidelines"Metamorphosis

Accountinghadbeengivenforthestateandenterprisesoftheeconomyofthesentryguards,oftentothe"ironabacus,onabudget,asmeasured.Today,operatorsseemstobe"guidelines"completelychanged,somelocalitiesanddepartmentsaccountingindustrystandards,nolongerjusttruthfullyaccountingaccounts,seemoreofyouwillnotbeflexibletodoaccounts,infact,istoseeCanyoufraud,luringcapital,taxevasion.

Individualenterprisesfromthe"birth"isafake,aftertheregisteredcapitalverificationtoreceiveabusinesslicensenolongerexists,itsaccountingbookgiventhemalwayshanginginthe"otherreceivables".Accountingaccountseventhinkthatthemorechaoticthebettertricks.Somecompanies,especiallytheprivatesectorismoreblack,confusion,falsetoacertainextent,puttheoldcompanytoturnoff,re-registrationofanewcompany,andthenopenanewdeceptiveprelude.

Fourth,thepreventivemeasures

(A)givefullplaytothepropertyrightsandstandardizetheaccountingmanagementactivities

Propertyrightsarethebasicconditionsforenterprisestoobtainlegalpersonalityinthemarket,clearpropertyrightscreatedimportantconditionsforthegoalsofaccountinginformation.Allowandencouragetheaccountingentityaccordingtothelevelofaccountingtransactioncosts,thefreedomtochoosethecombinationofaccountingnorms,givefullplaytotheaccountingnormsincentives,constraints,andresourceallocation,internalconstraints,theestablishmentofincentivestocreatethebasicconditions,allthisagainhelpensurethequalityofaccountinginformation.Existenceofmulti-levelprincipal-agentrelationshipwithintheenterprise,rationalizetherelationshipbetweenthepartiescanavoidtheoccurrenceoftheaccountingfrauds.Thisshouldestablishthemarketofprofessionalmanagers,tointroducecompetitionintotheappointmentofenterprisemanage