First, the definition of accounting fraud actors (A) the meaning of accounting fraud

Accounting fraud can be divided into intentional fraud and accounting

information of the accounting information has no intention of misrepresentation. In this paper, involves intentionally false accounting information, it refers to the accounting activities of the parties. In advance through the arrangements, deliberate fraud, fraud, and other means. Forged or altered, false accounting information, accounting information to distort reflect the economic activities and accounting matters. In order to achieve a specific interest groups or individuals unfair criminal acts.

(B) accounting fraud the main defined

Accounting fraud body should include the mastermind behind the conspiracy cooked up false accounts and related irregularities and implementation. In accordance with the role played in the fraud process, accounting fraud the main motion, policy makers, operators and collaborative persons.

The motion of the fraud refers to the advice of accounting fraud. Is usually the person in charge of the unit of the accounting department. Often play for the director's role in the fraud process.

The fraud policy makers have the right leaders at all levels of accounting fraud decision implementation. Decision-makers can be either individual leaders. Can also be a leadership collective, is the biggest beneficiaries of the accounting fraud.

The perpetrators of the fraud is to have his office, be able to contact the

accounting documents, account books, reports and other information in person to the implementation and completion of the staff of the accounting fraud. It includes not only the relevant accounting staff, cashier staff, but also includes the procurement staff, sales staff, custody officers and statisticians.

Collaborative fraud refers to a coordinate in some respects, with the staff of fraud. Both included in the fraud at the beginning and whom to provide convenience. For fraud, as some accountants advice, information and

technical ways and means, and leadership to design policies and measures to prevent check: also to conceal its fraud facts, arm, tipped off and gives false staff.

It is worth noting that, in the different cases of fraud. Fraud the main composition of the same. Undertaken by the staff funded by the relevant personnel in the fraud process and the role played by the same.

Second, as business owners came out and dissemination of false accounting information has a more complex mentality (A) \

A few years ago in the case of enterprises and the competent authorities is not yet completely decoupled, the plant manager was forced pressure on the operating results of the examination every year in sales, profits as the most urgent task \methods, and under such pressure, the operator fails to whitewash report, do

not equivocate Digital sad assessment off. To the implementation of profit and loss figures of patronage within the enterprise. Thus they were \is \

In recent years, the induction of a variety of interests, some enterprises in the preparation of accounting statements \cover up bad debts; concealing profits tax, sales shrunk; cosmetic results in the reported results to cover up problems avoiding the debt hidden assets, false statement of the burden; restructuring, the assets of the sharp drop in profit becomes negative.

Fraud mode is the monotony of the private sector, open the \invoice, fake VAT votes, hidden income, the sole objective of tax evasion, tax evasion or tax evasion! Operators both know that the wind of the fraud more harm than good, but also consciously or unconsciously, participation and support of management accounting fraud frankly, unhealthy tendencies in accounting fraud to the formation of the fair competition has been the

destruction is not counterfeiters suffer, but who is not false who eat yabakui \and thus most of the counterfeiters are luck to each other to emulate, but the degree of fraud.

(B) false results leads to the \

In fact, the accounting fraud like \allows companies to fall into a \reporting only bad news\figures to the achievement, the pursuit of the Digital a true lose their jobs in the lessons. In the operating results of the real one-vote veto \of fraud made the\

\death timid \

When asked about the fear of not afraid of pompous fraud debacle been punishment, many people are noncommittal, an informed manager said: \

investigated any fraud the responsibility of other units to do so, I do the same honor and affordable hand who will not do not. \crackdown is still lack of intensity, most of the counterfeiters have their own tricks \reflects some superiors habit of floating to listen to in the above report, be

aware of the facts, listen or not listen to worry about, but also contribute to one of the reasons for accounting fraud. (C) exposing the \

Accounting fraud is well-known society of \expose, there are three reasons why:

1, \

A lot of operators reflect the beginning of fraud to play virtual, somewhat

worried, just playing the \found around many companies are in the fraud, they also peace of mind. Are

false can be easily handled, the board will not be hit in the buttocks of a person. 2, the water rose bow high and, subsequently, does not recognize the former account

Some managers have complained that: predecessors have to figure exaggerated up and now want to seek truth from facts are impossible. 3, \

The operators are the most common attitude is worried that the reported real disadvantage. The one hand, the main basis of assessment of enterprises is to look at \would increase the profitability of the business affected. This is also the main purpose of the corporate fraud.

Third, direct the preparation of false accounting information, accounting personnel, this miserable

(A) the \

Despite all the false accounting figures from the hands of the accounting staff, but the vast majority of the accounting staff to talk about the \accounting bluntly: the school years of accounting, work is still \education\in the hands of the leadership, so that you fraud, you dare to refuse ? you will not be fraud who needs you to do the accounting? In this regard, all respondents accounting people have the same feeling. The number of accounting personnel of fear because the fraud and Leadership \eventually \take concessions behavior, and some even take the initiative to make plans for the fake.

(B) \

Accounting had been given for the state and enterprises of the economy of the sentry guards, often to the \operators seems to be \departments accounting industry standards, no longer just truthfully

accounting accounts, see more of you will not be flexible to do accounts, in fact, is to see Can you fraud, luring capital, tax evasion.

Individual enterprises from the \verification to receive a business license no longer exists, its accounting book given them always hanging in the \even think that the more chaotic the better tricks. Some companies, especially the private sector is more black, confusion, false to a certain extent, put the old company to turn off, re-registration of a new company, and then open a new deceptive prelude.

Fourth, the preventive measures

(A) give full play to the property rights and standardize the accounting management activities

Property rights are the basic conditions for enterprises to obtain legal

personality in the market, clear property rights created important conditions for

the goals of accounting information. Allow and encourage the accounting entity according to the level of accounting transaction costs, the freedom to choose the combination of accounting norms, give full play to the accounting norms incentives, constraints, and resource allocation, internal constraints, the establishment of incentives to create the basic conditions, all this again help ensure the quality of accounting information. Existence of multi-level

principal-agent relationship within the enterprise, rationalize the relationship between the parties can avoid the occurrence of the accounting frauds. This should establish the market of professional managers, to introduce competition into the appointment of enterprise managers, the establishment of the files of professional managers, from the appointment and performance of its ability and moral evaluation of it consciously responsible for their actions moral constraints, including accounting fraud, including prevention, which form an effective market constraint mechanism.

(B) to establish a sound internal control system

Internal control system is an important part of modern management system, clear and standardized across the enterprise, the various aspects of even the responsibilities of each position and behavior, to improve management efficiency and to protect the security and integrity of the funds have an

important role. Enterprises of various economic problems in the accounting reflect and embody to varying degrees, so the system of internal control

systems in large part to prevent accounting fraud, to prevent accounting fraud occurred. Enterprises should be based on their actual situation, the

establishment of the internal control system for the enterprise, has always been throughout the corporate governance structure. The corporate

governance structure is to promote internal control operate effectively, to ensure that the prerequisite and basis for functioning of internal control, internal control to achieve management objectives, the completion of the fiduciary duty as a means to become business owners in the governance structure.