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1、浅谈会计造假的治理对策()TalkingabouttheCountermeasuresofaccountingfraudFalseaccountinginformationisacommonphenomenonineconomicdevelopmentandfinancialmanagement,hasseriouslyaffectedtheeconomicdevelopmentanddecision-making,howtodealwiththefalseaccountinginformation,toensuretheauthenticityofaccount
2、inginfomistionhasbecomeanimportanttopicinrecentyears・Withthedevelopmentofeconomy,theroleofaccountinginformationhavebecomeincreasinglyprominent,thequalityrequirementsoftheauthenticityofaccountinginformationhasbecomemoreandmoreimportant,howtodealwiththeproblemofaccountinginformationfrau
3、d,hasbecomeanimportanttopicofresearchandexplorationinfinancialmanagement・I.accountinginformationfraudismainlymanifested(1)fabricatingfalseaccountingdocuments・Themainperformanceisbyfabricatingfalsebusinesssuchasthepreparationoflaborcosts,handlingfeesorcertificates:illegalmeanstoobtaint
4、heoriginalcertificate;orintheoriginalaccountingmattersonthebasisofexaggerateorreducethefalsedocumentsandsoon;entertheaccountingprogram,resultinginthedistortionofaccountinginformationfromthesource・(two)illegallysettingupbooks・LittleTreasuries,setupaccounts,asetofasetofexternal,specific
5、allytodealwithrelevantdepartmentsofsupervisionandinspection,concealtrueenterprisefinancialpositionandoperatingresults,toachievethepurposeoftaxevasion,illegaloccupationofstate-ownedassets・(three)accountingisuntrueandformsfalsereports・Themainthingistocontrolprofits・Iffictitiousoreconomi
6、cbusinessisreduced,theincreaseordecreaseofthecostshallbeincluded;orthecostmaybetransferredbetweentheaffiliatedenterprisesofthegroupatrandom,soastoachievethepurposeofregulatingprofitsartificiallyandcalculatingtheprofitandlossarbitrarily.Twoisillegaltaxaccounting・Inordertotaxevasion,the
7、VATinvoiceorthepurchaseandsaleofthebusinesstobuyvirtualinputVATinvoice,invoiceormakeupthecontents,orthetotaloperatingincomefortheinvoiceforthealterationofoperatingincomeandotherpayments,withlesspaybusinesstax・Orfalsifyingtherosterofemployees,personalincometaxevasionetc.・Two,accounting
8、infor
