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      关于阐述从上市公司财务舞弊看会计准则的改善和完善网站位置: >> 会计论文 >> 医院会计论文 >> 浏览文章
      阐述从上市公司财务舞弊看会计准则的改善和完善

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      从上市公司财务舞弊看会计准则的改进和完善摘要: 通过研究上市公司财务舞弊行为,了解其财务舞弊的实质,从现实可行的角度,针对性的提出会计准则改善和完善的倡议,将更有利于健全财务舞弊防范机制。
        Abstract: By studying the behavior of listed company's financial fraud, to understand the essence of financial fraud, this paper proposes the recommendations for improving and perfecting the accounting standards from a realistic point of view, which will be more conducive to the sound financial fraud prevention mechanism.
        关键词: 财务舞弊;会计准则;上市公司
        Key words: the financial fraud;accounting standard;listed company
        1006-4311(2015)01-0141-03
        1 财务舞弊及危害性
        1.1 财务舞弊特性
       、俨莆裎璞拙哂屑际跣;一般表现为伪造银行存款对账单、伪造身份证、虚假注资、 账等粗劣的手段。②财务舞弊具有隐蔽性:一些上市公司运用“会计技术”,利用会计政策的选择、会计估计的滥用,调节利润,粉饰财务报表,待东窗事发后,又以“会计差错”为由进行搪塞。③财务舞弊具有故意性:相信每个舞弊者都知道财务舞弊对公司的影响,对经济利害人的影响和对社会的影响,却仍旧经不住利益的驱使而实施财务舞弊,明知不可为而为之,给公司、经济利害人,甚至全社会都造成了无法估计的深远影响。④财务舞弊具有违法性:这点是毫无疑问的,具体包括违背了相关会计法律法规、企业会计准则、注册会计师法、证券法,乃至触犯到刑事法。⑤财务舞弊具有危害性:财务舞弊的危害性大致可分为两类:一是侵占资产,指个人为谋取自身利益,采用财务欺诈等不正当手段侵占公司资产,如商业贿赂、职务消费等;二是做出失实的财务陈述,高级管理人员根据其所处的有利位置进行利润操作,影响甚至引诱财务报表使用者对公司获利能力的产生错误判断,发达国家的安然公司、世通公司,我国的大冶特钢、银广厦、秦丰农业等舞弊案件都是很好的例子。
        1.2 上市公司财务舞弊的危害性
        1.2.1 将阻碍上市公司进一步的发展 当今社会,上市公司进行财务舞弊都是为了谋取自身的利益,在短期内,财务舞弊确实有一定的成效,取得了短暂的收益,然而若从长远利益出发,这样做绝对是百害而无一利的。财务信息对于规划公司的长远发展也具有重大的影响。倘若上市进行财务舞弊,不仅影响了财务信息的真实性,更加损坏了财务信息使用者的利益,同时也会影响财务信息使用者进行相关决策,最终将阻碍公司利益最大化的实现。
        1.2.2 将影响证券市场进行最佳的资源配置 证券市场是上市公司进行经济活动的重要场所之一,在证券市场上,上市公司通过财务信息对外公布财务报告,投资者可以根据财务报告对该上市公司的价值和安全性进行评定,进而对该公司做出相关决策,由此可见,确保财务信息的真实性是证券市场正常运转和进行资源配置的第一步。然而上市公司的财务舞弊行为严重破坏了财务信息的真实性,扰乱了证券市场的正常运转,导致证券市场的不稳定,使得股价严重偏离其自身的内在的价值,严重削弱了证券市场对资源进行最佳配置的功能。
        1.2.3 使公众失去对会计行业的信任 良好的社会信用是市场经济正常运转的基本保障,对于会计行业而言,诚信就是它的安身立命之本,可以说诚信就是会计的生命。同样,对于会计从业人员而言,也应当坚持诚信为本,操守为重的原则。上市公司进行财务舞弊,无疑是对我们会计从业人员职业能力和职业道德的一种挑战,严重影响了会计从业人员在广大群众中的公正形象,从而影响了会计行业健康持续的发展。
        2 上市公司财务舞弊的理由及其手段
        自证券市场涌现出历史舞台后,财务信息就被外部信息使用者作为剖析上市公司财务状况和经营成果的基础,因此为了给外部信息使用者留下更好的印象,上市公司开始针对会计准则留下的新的可舞弊空间来操纵、粉饰财务讯息,这种做法极大地恶化了证券市场健康发展的趋势,影响了财务信息使用者的利益。
        2.1 财务舞弊的主要理由 上市公司进行财务舞弊的理由其实很明显,最根本的就是为了利益,当然这只是主观的方面,客观的理由我们也不能忽略。
        2.1.1 主观理由——经济利益的驱使 讲到经济利益,我们不得不分开两点,一个是上市公司自身的企业利益,另一个就是上市公司进行财务舞弊人员的自身利益。上市公司利用发行股票等方式来募集资金被认作是上市公司最好的筹资方式,然而公司能否获得上市资格,财务状况尤为重要?銮揖退愎舅忱鲜辛,能否很好地融集资金和配股,仍旧取决于上市公司的财务状况。上市公司大都采用两权分离的形式,就必定出现所有者和经营者利益不一致的情况,一些高层管理者为了自身的经济利益,如高酬劳、个人晋升,或者是迫于业绩的压力而进行财务舞弊,以表现自己的良好业绩。
        2.1.2 客观理由——管理结构的不健全 ①上市公司内部管理有待提高。根据以往的很多审计案例可以看出,很多财务舞弊都是由于上市公司的内部制约制度不够严谨,才出现董事会变为“家长会”,监事会成为摆设,岗位的设置和安排也很不合理,不相容职务也未采取分离,这么不规范的内部制约无疑给财务舞弊带来了很大的便利。②外部环境仍存在很多漏洞。首先会计准则的完善不是一朝一夕的事,它需要一个过程,因此在不断完善的过程中必定还会留下些许的可舞弊空间,上市公司就是利用这些可舞弊空间进行财务舞弊;其次,我们的外部审计也不到位,例如当今我们的会计师事务所处于被上市公司挑选的劣势,这就给审计的独立性带来了挑战,加之有些审计人员学识有限,职业操守不足,也很难保证审计的独立性;再次,我们政府的惩罚力度也有待提高,我们的资本市场也不够健全,都不能对管理当局起到一个很好的约束作用。 全文地址:http://www.abcanuncios.com/yyhjlw/lw50151.html
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