会计舞弊的识别与防范
姓 名
专 业
2013年7月1号 靳芳芳 会计
摘 要
当今时代是一个社会经济高速发展的时代，尤其是高科技的进步，对会计提出了多方面的挑战。为此，我国的《会计法》特别制定防止会计舞弊的条款，规定了企业、社会和政府3位1体的监管体系。针对会计的舞弊行为，有必要研究舞弊的根源，动机，从而达到防范其行为的作用。舞弊是指被审计单位的管理层、治理层、员工或第三方使用欺骗手段获取不正当或非法利益的故意行为。舞弊行为主体的范围很广，可能是被审计单位的管理层、治理层、员工或第三方。尽管早期的审计准则不承认注册会计师负有舞弊审计责任，但迫于社会公众和政府的压力，独立审计职业界纷纷修订执业准则，要求注册会计师在计划和实施审计工作时充分关注由会计舞弊导致的财务报表重大错报风险。因此，会计师必须具备识别会计舞弊的手法，以防范和减少审计风险。
关键词：会计舞弊；概念；危害；成因；识别；防范
Abstract
The present era is an era of rapid development of social economy, especially high-tech progress, presents many challenges to accounting. Therefore, China's "accounting law" to prevent the accounting fraud provisions, provisions of the enterprise, the society and the government 3 1 regulatory system. According to the accounting fraud, source of motivation, it is necessary to study the fraud, in order to prevent its behavior. According to the accounting fraud, source of motivation, it is necessary to study the fraud, in order to prevent its behavior. Fraud refers to the intentional act audit unit management, management, employees or third parties to use deception to obtain unfair or illegal interests. Fraud behavior subject range is very wide, may be the audited entity management layer, control layer, employees or third parties. Despite the early auditing standards do not recognize CPA has fraud auditing responsibility, but because the public and government pressure, independent audit occupation has been revised practice guidelines, requirements for the implementation of CPA audit work in the planning and full attention caused by the accounting fraud risk of material misstatement of financial statements. Therefore, the accountant must have accounting fraud identification techniques, in order to prevent and reduce audit risk.
Key Words: The concept of accounting fraud; hazard; cause; identification; prevention
目 录
引 言 ................................................................................................................................................ 5
一舞弊的概念界定及危害 . .............................................................................................................. 5
1.1国外对会计舞弊的定义 . ................................................................................................... 6 1.2我国2006年发布的《中国注册会计师执业准则第1141号—财务报表审计中对舞弊
的考虑》对舞弊的定义 . .......................................................................................................... 7
1.3总结舞弊的特征 . ........................................................................................................ 7
(1)舞弊动机是有意识的。 .............................................................................................. 7
(2)舞弊的手段是欺骗性的。 .......................................................................................... 7
(3)舞弊的目的是为了获取一定利益。 .......................................................................... 7
(4)舞弊性质是违法或违规的。 ...................................................................................... 7
1.4会计舞弊的危害 . ............................................................................................................... 8
(1)对企业的危害。 .......................................................................................................... 8
(3)对利益相关者的危害。 .............................................................................................. 8
(4)对会计行业的危害 ...................................................................................................... 8
二. 会计舞弊成因综合分析 . ............................................................................................................ 9
2.1法律环境的缺陷 . ............................................................................................................... 9
(3)受人们法律意识制约 .................................................................................................. 9
(4)受处罚力度的制约 ...................................................................................................... 9 2.2行政监督管理体制不合理 . ............................................................................................... 9
2.3执法不严 . ......................................................................................................................... 10
2.4公司治理结构缺陷 . ......................................................................................................... 10
（1）股权结构不合理 . .................................................................................................. 10
( 2) 监事会监督不力 ..................................................................................................... 10
2.5会计人员职业素质、道德素质低 . ................................................................................. 11
(1)文化程度不高 ............................................................................................................ 11
（2）业务素质不高 . ...................................................................................................... 11
（3）品德素质不高 . ...................................................................................................... 11
三. 会计舞弊识别分析 . ................................................................................................................... 11
3.1经验分析法 . ..................................................................................................................... 11
3.2勾稽关系显示端倪 . ......................................................................................................... 12
（2）货币资金与财务费用之间的关系 . ...................................................................... 12
（3）现金流量表与资产负债表、损益表相关科目之间的关系 ............................... 12 3.3现金流量表结构分析 . ..................................................................................................... 12
3.4关注审计风险较大的科目 . ............................................................................................. 13
3.5异常波动指标分析 . ......................................................................................................... 13
3.6会计资料中的舞弊 . ......................................................................................................... 13
3.7原始凭证中的舞弊现象 . ................................................................................................. 14
3.8记账凭证中的舞弊现象 . ................................................................................................. 14
四. 会计舞弊治理的对策 . .............................................................................................................. 14
4.1完善会计准则和会计制度。 . ......................................................................................... 14
4.2认真落实好监管力度，确保外在的以及自身的监督相互协调 .................................. 14
4.3严格执法，加大处罚力度 . ............................................................................................. 15
4.4完善公司内部监督，建立健全企业内部控制制度 ...................................................... 15
4.5提高会计人员职业素养, 加强会计职业道德观念建设严格执法，加大处罚力度 .... 15
参考文献：..................................................................................................................................... 16
致 谢 .............................................................................................................................................. 16
会计舞弊的识别与防范
姓 名
专 业
2013年7月1号 靳芳芳 会计
摘 要
当今时代是一个社会经济高速发展的时代，尤其是高科技的进步，对会计提出了多方面的挑战。为此，我国的《会计法》特别制定防止会计舞弊的条款，规定了企业、社会和政府3位1体的监管体系。针对会计的舞弊行为，有必要研究舞弊的根源，动机，从而达到防范其行为的作用。舞弊是指被审计单位的管理层、治理层、员工或第三方使用欺骗手段获取不正当或非法利益的故意行为。舞弊行为主体的范围很广，可能是被审计单位的管理层、治理层、员工或第三方。尽管早期的审计准则不承认注册会计师负有舞弊审计责任，但迫于社会公众和政府的压力，独立审计职业界纷纷修订执业准则，要求注册会计师在计划和实施审计工作时充分关注由会计舞弊导致的财务报表重大错报风险。因此，会计师必须具备识别会计舞弊的手法，以防范和减少审计风险。
关键词：会计舞弊；概念；危害；成因；识别；防范
Abstract
The present era is an era of rapid development of social economy, especially high-tech progress, presents many challenges to accounting. Therefore, China's "accounting law" to prevent the accounting fraud provisions, provisions of the enterprise, the society and the government 3 1 regulatory system. According to the accounting fraud, source of motivation, it is necessary to study the fraud, in order to prevent its behavior. According to the accounting fraud, source of motivation, it is necessary to study the fraud, in order to prevent its behavior. Fraud refers to the intentional act audit unit management, management, employees or third parties to use deception to obtain unfair or illegal interests. Fraud behavior subject range is very wide, may be the audited entity management layer, control layer, employees or third parties. Despite the early auditing standards do not recognize CPA has fraud auditing responsibility, but because the public and government pressure, independent audit occupation has been revised practice guidelines, requirements for the implementation of CPA audit work in the planning and full attention caused by the accounting fraud risk of material misstatement of financial statements. Therefore, the accountant must have accounting fraud identification techniques, in order to prevent and reduce audit risk.
Key Words: The concept of accounting fraud; hazard; cause; identification; prevention
目 录
引 言 ................................................................................................................................................ 5
一舞弊的概念界定及危害 . .............................................................................................................. 5
1.1国外对会计舞弊的定义 . ................................................................................................... 6 1.2我国2006年发布的《中国注册会计师执业准则第1141号—财务报表审计中对舞弊
的考虑》对舞弊的定义 . .......................................................................................................... 7
1.3总结舞弊的特征 . ........................................................................................................ 7
(1)舞弊动机是有意识的。 .............................................................................................. 7
(2)舞弊的手段是欺骗性的。 .......................................................................................... 7
(3)舞弊的目的是为了获取一定利益。 .......................................................................... 7
(4)舞弊性质是违法或违规的。 ...................................................................................... 7
1.4会计舞弊的危害 . ............................................................................................................... 8
(1)对企业的危害。 .......................................................................................................... 8
(3)对利益相关者的危害。 .............................................................................................. 8
(4)对会计行业的危害 ...................................................................................................... 8
二. 会计舞弊成因综合分析 . ............................................................................................................ 9
2.1法律环境的缺陷 . ............................................................................................................... 9
(3)受人们法律意识制约 .................................................................................................. 9
(4)受处罚力度的制约 ...................................................................................................... 9 2.2行政监督管理体制不合理 . ............................................................................................... 9
2.3执法不严 . ......................................................................................................................... 10
2.4公司治理结构缺陷 . ......................................................................................................... 10
（1）股权结构不合理 . .................................................................................................. 10
( 2) 监事会监督不力 ..................................................................................................... 10
2.5会计人员职业素质、道德素质低 . ................................................................................. 11
(1)文化程度不高 ............................................................................................................ 11
（2）业务素质不高 . ...................................................................................................... 11
（3）品德素质不高 . ...................................................................................................... 11
三. 会计舞弊识别分析 . ................................................................................................................... 11
3.1经验分析法 . ..................................................................................................................... 11
3.2勾稽关系显示端倪 . ......................................................................................................... 12
（2）货币资金与财务费用之间的关系 . ...................................................................... 12
（3）现金流量表与资产负债表、损益表相关科目之间的关系 ............................... 12 3.3现金流量表结构分析 . ..................................................................................................... 12
3.4关注审计风险较大的科目 . ............................................................................................. 13
3.5异常波动指标分析 . ......................................................................................................... 13
3.6会计资料中的舞弊 . ......................................................................................................... 13
3.7原始凭证中的舞弊现象 . ................................................................................................. 14
3.8记账凭证中的舞弊现象 . ................................................................................................. 14
四. 会计舞弊治理的对策 . .............................................................................................................. 14
4.1完善会计准则和会计制度。 . ......................................................................................... 14
4.2认真落实好监管力度，确保外在的以及自身的监督相互协调 .................................. 14
4.3严格执法，加大处罚力度 . ............................................................................................. 15
4.4完善公司内部监督，建立健全企业内部控制制度 ...................................................... 15
4.5提高会计人员职业素养, 加强会计职业道德观念建设严格执法，加大处罚力度 .... 15
参考文献：..................................................................................................................................... 16
致 谢 .............................................................................................................................................. 16