Listed company's accounting fraud of the Causes and Prevention1773
5页1、Listed companys accounting fraud of the Causes and PreventionABSTRACT from the analysis of accounting information distortion that is illegal, because the accounting fraud, manifestations and hazards start to analyze the accounting fraud of Chinas listed companies the motivation to find out the real causes of the accounting fraud, and through drawing and learn from foreign countries in the prevention and treatment of accounting fraud experience, to present my accounting fraud prevention and treat
2、ment response. Key words listed company; accounting fraud; Governance 1, the listed companys accounting fraud and harm the performance of the form (A) the manifestation of accounting fraud 1. Fictitious business activities. Listed companies, the most common means of accounting fraud, namely through the fictitious transactions, increasing sales revenue or other income, and inflated assets. Such methods often need to forge economic contracts to cope with bills, tax invoices, customs declarations a
3、nd a series of legal documents, which not only had violated accounting rules is contract law, tax law and other important economic laws and regulations of the open defiance and provocation, is of a serious nature economic crime. 2. Manipulation of related-party transactions. Fraud, fictitious companies, apart from economic activity, more by way associated with particular transaction, such as debt restructuring, asset replacement, non-monetary transactions, etc. to achieve the purpose of manipula
4、ting results. In a normal transaction of the related-party transactions is justified, earlier this without too many restrictions and regulations, but in recent years, an increasing number of listed companies by the trade name, line of actual control. 3. Accounting methods distort. Compared with the first two types, the use of some special methods of accounting distortions reflect the business situation, manipulation of accounting information of false acts were committed abroad in cases of accoun
《Listed company's accounting fraud of the Causes and Prevention1773》由会员夏**分享,可在线阅读,更多相关《Listed company's accounting fraud of the Causes and Prevention1773》请在金锄头文库上搜索。
大学心理健康课结业论文
信息化项目管理办法
山东发动机气缸体项目可行性研究报告
竞聘演讲稿:管理岗位竞聘演讲
防尘工岗位责任制(2篇)
胺基化工艺作业安全生产资格证书资格考核试题附参考答案56
贵州省湄潭县高三数学第八次月考试题文无答案新人教A版
(安徽专用)2014版高考数学模拟试题精编3(无答案)
人教版七年级历史下册第二单元检测题及答案
2022人事行政文员的工作计划
酒店工程部工作计划例(13篇)
姑鲁景区提升改造项目工程施工组织设计
年社区居委会下半年工作计划
第二阶作风建设自查工作报告
小学数学渗透德育工作计划
2021年幼儿园四月份总结
计算机科学中的数学理论
3DSMAX 模拟试题及答案(四)
锅仔片详细介绍
水粉色彩调配基础入门
2022-10-30 21页
2023-05-14 15页
2022-10-12 23页
2023-07-24 6页
2023-07-11 8页
2022-12-26 8页
2023-08-05 5页
2023-02-04 12页
2023-12-13 10页
2023-01-02 26页