欢迎来到51Due,请先 | 注册
关注我们: 51due论文代写二维码 51due论文代写平台微博
英国论文代写,英国essay代写知名品牌微信

Essay代写范文

为您解决留学中生活、学习、工作的困难、疑惑
释放自我

Essay代写:The accounting fraud

2018-01-05 | 来源:51due教员组 | 类别:Essay代写范文

下面为大家整理一篇优秀的essay代写范文- The accounting fraud,供大家参考学习,这篇论文讨论了会计舞弊行为。随着经济市场的高速发展,会计舞弊现象一直普遍存在。企业会计舞弊行为的发生容易导致社会公众利益受到损失,进而使得正常健康的经济市场受到干扰。虽然社会各界都高度关注企业会计舞弊行为,但是会计舞弊行为方式和手段具有复杂性和隐蔽性,不能完全掌握企业会计信息,治理企业会计舞弊行为是一个很大的难题。

accounting fraud,会计舞弊,英国代写,essay代写,代写

With the rapid development of economic market, the phenomenon of accounting fraud has been widespread. The financial scandals of Enron Corporation in foreign countries have been exposed to the malpractice of China's yin and Guang Xia, these accounting fraud events have affected the rational allocation of resources in China. The occurrence of accounting fraud in enterprises is not conducive to the healthy and sustainable development of the immature securities market in China, nor to the economic decision of the relevant stakeholders, which can bring serious harm to the economic development of our country. Therefore, it is necessary to analyze the accounting fraud behavior of enterprises.

From the financial scandal of Enron company abroad to be exposed to China's yin and guang xia fraud incidents surfaced, these accounting fraud events affect the rational allocation of resources in China. Chinese enterprises conduct accounting fraud through fictitious transaction matters, not confirming related economic matters in time. The occurrence of accounting fraud in enterprises can easily lead to the loss of social public interest, which in turn makes the normal and healthy economic market disturbed. Although all sectors of the community are highly concerned about corporate accounting fraud, but the accounting practices and methods of fraud has complexity and concealment, can not fully grasp the accounting information, corporate accounting fraud is a big problem.

The accounting fraud behavior of the enterprise is not formed in a moment. It is a certain method to achieve the purpose of accounting fraud.

Accounting policy refers to the principles, foundations and accounting treatment methods used in accounting recognition, measurement and reporting. For the same economic business, if the use of different accounting policies, then financial information will be different, enterprises can choose different accounting policies for accounting fraud. Enterprises in the depreciation of fixed assets, by extending the depreciation time of fixed assets, or changing the original fixed assets depreciation method, to reduce the current period of depreciation costs, so that the current period of profit increase. When the enterprise calculates the depreciation preparation, the accounting fraud is achieved by changing the measurement proportion of the capital impairment preparation to reach the method of increasing the profit.

The purpose of a fictitious transaction of an enterprise is to increase the assets, and the enterprise will increase the assets of the enterprise by means of deferred assets and prepaid expenses. Enterprises can be issued to the goods are not in time to enter the account, the goods should be resell not carried forward to make inventory of goods to increase the way accounting fraud. The enterprise may change the fixed asset's service life and so on the fixed assets not according to the normal processing accounting fraud. Enterprises can also be accounting fraud through accounts receivable, prepaid expenses and other projects. Most enterprises hide their debts through long-term borrowings, bonds payable and payment payable. Through the above accounting fraud method, the enterprise can reach the goal of falsely increasing the owner's equity.

If the income of the enterprise has been in a steady growth state, then the enterprise's operating condition is good, profitability is strong, so that the stock is also stable rise. Therefore, enterprises in order to give the public a good profitability, through manipulating operating income to increase the profits of the enterprise accounting fraud. The foreign Enron incident and China's yin-guang Xia incident all involved the manipulation of income fraud.

Companies can also increase profits by reducing costs. Enterprises reduce costs by capitalization of costs, deferred charges and postponement of confirmation fees. The relevant accounting regulations in China clearly stipulate that the borrowing cost refers to the interest incurred by the enterprise as a result of the borrowing behavior and other related costs. In the case of borrowing costs, as the assets are constructed or produced in accordance with the capitalization conditions, they shall be capitalized and other borrowing costs will be credited to the current profit and loss. Enterprises will be some completed projects not in time to transfer, it is still recognized as under construction, in order to make the borrowing interest does not enter the current profit and loss, so that the financial costs into capital, reducing the cost of enterprises. The enterprise can also capitalization the intangible asset costs at the research stage and reduce the period cost. It is a common phenomenon for enterprises to make accounting fraud through cost capitalization and the method of not confirming the cost in time. Because of these methods, accounting fraud can reduce unreasonable costs, resulting in an increase in corporate profits.

In the initial stage of accounting fraud in enterprises, it is possible to prevent the information from being disclosed by establishing a strict early warning and supervision system. If the information has not been disclosed to prevent the enterprise accounting fraud, it can reduce the negative impact of accounting fraud on society. Enterprises can establish a perfect internal control system for self-monitoring and management, at the same time, internal audit and external audit should be strictly in accordance with the relevant legal system requirements of the enterprise supervision, in order to prevent the occurrence of accounting fraud. The advantage of this method is the least harmful to the society, but the regulation is very difficult.

After the enterprise's accounting fraud is recognized by the public, the relevant supervision and management organizations need to find out the accounting information of the fraud from a large amount of accounting information. At this time, the risk of accounting fraud has occurred, can only take certain measures to reduce the harm of accounting fraud, reduce the impact on society. At this stage, the government supervision institutions can strengthen the supervision, at the same time, enterprises need to carry out self-regulation system, the public to enhance the relevant knowledge, through various aspects of collaborative supervision and management to improve the effectiveness of accounting fraud recognition.

After the Enterprise accounting fraud is confirmed by the relevant supervision and administration agencies, the relevant management organizations can pass the severe penalty of the accounting fraud, so that other enterprises can understand the heavy cost of accounting fraud and warn the company of all possible accounting frauds. The ex post treatment of accounting fraud acts as a safeguard in advance prevention and recognition of events, and can also prevent future accounting fraud. This is inseparable from the implementation and promulgation of health norms, the relevant institutions of strict administrative penalties, civil liability and criminal responsibility mechanism.

Accounting can reflect the economic activities of enterprises and supervise the economic activities of enterprises. The occurrence of accounting fraud is the abandonment and betrayal of the basic functions of accounting. In particular, some listed companies do accounting fraud, ignoring the rules of the securities market, but also easy to make investors lose confidence in the stock market. By strengthening the supervision of accounting fraud in enterprises, we set up a supervision system combining accounting supervision with the innovation of securities supervision. Enterprises can engage in the former prevention, the identification of things and afterwards processing, and so on to carry out corporate responsibility, protect the interests of the public, but also to maintain market order.

想要了解更多英国留学资讯或者需要英国代写,请关注51Due英国论文代写平台,51Due是一家专业的论文代写机构,专业辅导海外留学生的英文论文写作,主要业务有essay代写paper代写、assignment代写。在这里,51Due致力于为留学生朋友提供高效优质的留学教育辅导服务,为广大留学生提升写作水平,帮助他们达成学业目标。如果您有essay代写需求,可以咨询我们的客服QQ800020041

51Due网站原创范文除特殊说明外一切图文著作权归51Due所有;未经51Due官方授权谢绝任何用途转载或刊发于媒体。如发生侵犯著作权现象,51Due保留一切法律追诉权。

我们的优势

  • 05年成立,已帮助上万人
  • 24小时专业客服
  • 团队成员都毕业于全球著名高校
  • 保证原创,支持检测

英国站