Means And Recognition Of Accounting Fraud Analysis

From “Separation of Ownership and Control” by Gardiner Coit Means to the economic system reform of our country and from the falling of economic giants like the South Sea Company and the Enron Corporation in Europe and America to the fake of the Lantian Co.,Ltd.and Jilin Zixin Pharmaceutical Industrial Co.,Ltd.in China,more and more accounting fraud cases are occurring with the rapid development of economy.Viewing from home and abroad,the reasons for accounting frauds are complicated in variety,the purposes thereof are multiple,fraud means are getting more and more concealing,there are still some loopholes in relevant supervision,and it is urgent to perfect various means to curb the spread of accounting fraud.In this Paper,with the research method of combining theory and actual cases to explore the problems of accounting fraud of enterprises in order for tax evasion in China,I draw from and summarize the study of relevant literatures and accounting fraud of listed companies at home and abroad and analyze the problems of accounting fraud.Through the aforesaid research method,I study and analyze the motive of accounting fraud as such from accounting fraud theory,together with case study of actual accounting fraud means experienced by myself and through the research method of combining theory and case to recognize the accounting fraud doubts,I put forward countermeasures and suggestions in multiple angles for better prevention of occurrence of companies accounting fraud in this Paper.This Paper is divided into five chapters to study the problems of accounting fraud.The First Chapter is Introduction,introducing the background,significance,methods and contents of the study in this Paper,and preliminarily understanding the initial direction of this study.The Second Chapter is the Concept,Motive and Harm of Accounting Fraud.Firstly,the concept of accounting fraud is introduced.Taking the legal concept of fraud as a breakthrough point,combined with the feature that company business is reflected through accounting,I summarize the basic concept of accounting fraud.Secondly,the motive of accounting fraud is analyzed.The theories of motive both at home and abroad are all based on listed companies,however,this Paper is mainly based on the traditional Fraud Triangle Theory to analyze the motive of fraud.Finally,the Paper emphasizes the serious harm of accounting fraud from three aspects,which has a devastating influence on the users of accounting information,normal operation of the market economy and the social atmosphere.The Third Chapter is the Means of Accounting Fraud from the Perspective of Tax Inspection.This chapter introduces means of accounting fraud frequently used by enterprises from the perspective of tax inspection,through the "Theory + Case" method,introducing two major aspects of the fraud means frequently used by enterprises-fabricating business and accounting technical operations in six sub-items.The Fourth Chapter is Recognition of Accounting Fraud based on Means of Tax Inspection.This chapter is mainly based on theoretical analysis,combined with cases study to deeply analyze methods of recognition of accounting fraud used by enterprises in order for tax evasion.As described in this Paper,the accounting information beneath the fraud is like a coil all in a mess,and the recognition method is like the important means to help find out the thrum and smooth the coil.The Paper starts from three cores of accounting information,introducing methods of recognition of accounting fraud from financial statements,accounting books,accounting vouchers etc.respectively,with specific methods and prompt for important doubt points to provide systematic starting point for disclosure of accounting fraud.Chapter Five is Countermeasures and suggestions for Accounting Fraud in order for Tax Evasion.The governance of accounting fraud is more meaningful than the penalty of accounting fraud,therefore this Chapter mainly introduces the countermeasures and suggestions for preventing accounting fraud in four aspects,and provides a new way for internal governance of enterprises and supervision of government authorities.The innovation of this Paper lies in that the research objects at home and abroad all focuses on accounting fraud of listed companies,but from the point of view of vast size level,the influence of the number of non-listed companies has on the economic market should not be underestimated as well,and the purposes of the two categories in accounting fraud may be quite different,thus the study of this Paper provides a new way of thinking for the accounting fraud problems and fills a gap therein.The main deficiency of this Paper is that the measurement method is not used in the research process to study the means of recognition of accounting fraud.