外文翻译范文-财务xx的手段剖析及防范措施

​​​​​​​一、英文原文

Financial Fraud Means Analysis and Preventive Measures

The problem of financial fraud has been around for a long time. Nowadays, there are problems of financial fraud in the world. People have adopted many means and methods, but they have not been able to completely solve this problem. Compared with foreign financial fraud, the phenomenon of financial fraud in China is more common, and due to the different national conditions of various countries, the reasons for financial fraud in China have their own uniqueness. These financial fraud events caused a huge shock in China’s capital market, and caused a very bad impact, not only to investors caused huge losses, but also for the reasonable allocation of resources and the development of the securities market has a great harm, has become a public hazard in the securities market of various countries. Therefore, identifying the main means of financial fraud and taking effective preventive measures has become an important topic of accounting theory research and practice.

Financial fraud, refers to the relevant accounting behavior for achieving its behavior, to achieve a certain purpose, the use of the flexibility of accounting regulations, standards and the remaining gaps and not involved in the field, with the purpose of choosing accounting sequence and method, imagination, and even modify its financial statements and data to make the show was on their side of the behavior of the accounting information, Financial fraud is a kind of non-standard accounting behavior, it will cause the accounting information to lose authenticity and reliability. Financial fraud behavior includes the main body of fraud, fraud motivation, fraud the main means and the impact of fraud and other elements.

In practice, to ensure the authenticity, prevent financial fraud, fundamentally, requires that all kinds of economic information production, transmission, transmission and processing and use, must be in actual economic business and the legitimate vouchers as the basis of economic business, truthfully reflect the status of economic activity and as a result, the content is true, accurate and reliable data. To be specific: the accounting confirmation link requires the actual economic activities as the basis, the object of accounting measurement and recording must be the real economic business, and the financial accounting report must reflect the situation truthfully, and shall not cover up. That is to say, accounting must be based on the economic business to fill vouchers, according to vouchers to register books, according to the preparation of financial accounting reports, this procedure should be an objective, complete, systematic and normative reflection of economic activities. In China, in order to achieve the goal of authenticity, enterprises and institutions must first act in accordance with relevant laws and regulations, conduct accounting work in accordance with standard procedures and methods, prepare accounting statements in accordance with a unified aperture, and obtain relevant financial index data. Enterprises and institutions to implement the principle of authenticity must abide by the “Accounting Law”, “Accounting Standards for Enterprises”, “Uniform Accounting System for Enterprises” and the relevant rules and regulations, work norms and principles of enterprises and institutions. With the adjustment and change of economic policies, economic laws and regulations and accounting system, new financial fraud behaviors continue to appear, and the means to renovate various patterns, almost to the point of impossible to prevent. There are serious fictitious transactions, fictitious income and profit of financial fraud, the use of accounting standards, accounting system defects to manipulate profits, adjust assets, there are also the use of other means to conduct financial fraud.

Fictitious transaction is mainly manifested as forged income, which is the most severe and deceptive means of financial fraud. In recent years, the largest and most far-reaching financial fraud cases that have caused the most losses to investors are almost all created by using this kind of false accounting information. Forged transactions are a complete fraud, a violation of the integrity of financial information, and a flagrant violation of the law. The main way to fabricate transactions is to fabricate income, which mainly includes the following means: Starting with fictitious trading partners, Fiction, raw material purchase invoices, forged material purchase contract, material transport inventory documents, material dispatch documents, product production team and record, the storing documents, sales contract, sales invoice, product outbound documents, product transport documents, bank statements and bank reconciliation, tax invoice, product export customs declaration, international credit, foreign trade, control All necessary vouchers and documents of the system and management system. Such false transactions and events output accounting information, even experienced professionals, sometimes also difficult to discern its traces. Yinguangxia is a classic case of fictitious trading and profits.

The whole process of accounting information processing is divided into four steps: confirmation — measurement — record — report. In this process, we found that the primary position is the confirmation of transactions and events, and then gradually carried out to the final information report. The confirmation of accounting information has the most important impact on the accounting information report. Only the confirmation of correct transactions and events, can we talk about the most important quality characteristics of accounting information – relevance and reliability. Based on estimates and judgments of the field is always easy to be manipulated as a space, so the elasticity of revenue recognition is very large, which is also often used as a means of profit planning reasons. Some companies use the practice of confirming income in advance or delay confirming income, which causes great misdirection to external information users.

In order to improve the quality of accounting information, China has to formulate and revise a series of relevant accounting regulations and system, such as the “accounting law”, “accounting standard for business enterprises”, “regulations on the enterprise financial and accounting reports,” enterprise accounting system “and the” guidelines for fundamental accounting work “, the financial statements of listed companies to disclose details, such as the execution of laws and regulations and system, It basically guarantees the quality of accounting information and inhibits the phenomenon of deliberate accounting fraud, but the loopholes of accounting rules themselves provide the space for financial counterfeiters to fully display. Therefore, to control the distortion of accounting information, we must perfect accounting laws and regulations.

Accounting standard makers should disclose more relevant accounting knowledge to the public, especially the mature experience of countries around the world and IASB, so that the public can understand accounting rules and their corresponding interest relations according to their environment. Secondly, a more open and institutionalized system for soliciting opinions should be established. Even after accounting standards are formally promulgated, this system is still necessary, because knowledge is not a static concept, and it is inevitable that accounting standards will be constantly revised with the changes of the environment.

As the main body of economy, enterprises should follow the principle of cost and benefit in all their behaviors. Corporate financial fraud is essentially a breach of contract, whether the enterprise will choose to default, mainly depends on the level of default cost. When financial fraud is expected to cost much less

It is difficult for enterprises not to have the impulse to fabricate their expected earnings. Therefore, to increase the punishment of financial fraud, increase the cost of financial fraud, is undoubtedly an important measure to curb financial fraud repeatedly banned. However, the current situation is that the trust-keepers have not been effectively protected and the trust-breakers have not been severely sanctioned. It has become an “open secret” that some enterprises or intermediaries provide false accounting information. In addition, only a small number of counterfeiters are punished, many enterprises and individuals have benefited from the “broken trust”, and some people who are good at making false accounts have become the talent that some enterprises compete to hire, which is very “popular”. In an environment where it is too cheap to break promises, “good people can go bad”. To change this situation, only to increase the intensity of punishment, greatly improve the cost and risk of financial fraud, so that the counterfeiters gain more than the loss, no profit.

Therefore, in order to control the distortion of accounting information, it is imperative to strengthen the construction of internal accounting control system. The design of the internal accounting control system should be oriented by the control goal, based on the business process control, to control procedures and determine the critical control points as means to carry out the practical design of the internal accounting control system. It mainly includes financing business control, foreign investment business control, procurement and payment control, monetary capital control, sales and collection control, cost control, engineering project control, foreign guarantee control and so on.

The nature and responsibility of CPA association in China are unclear. It is not only a public institution affiliated to the department, but also a social non-governmental organization. Both administrative functions, and industry self-discipline color. Therefore, what we should do at present is to rationalize the functions and division of labor of CICPA, Ministry of Finance, CSRC and other departments in the supervision of the CPA industry, and establish an industry supervision system with the organic combination of government administrative supervision and the self-discipline of the CPA industry, reasonable division of labor and comprehensive supervision.

In the long run, the government departments should create a good external environment for the CPA industry to promote its healthy development. The government supervision should focus on monitoring and prevention, make use of administrative means and coercive power, give full play to the advantages of government supervision, and standardize the operation order of the industry. At the same time, the institute of certified public accountants should earnestly strengthen the construction of the self-regulatory management system, and promote the industry to become more mature by enriching and perfecting the functions of self-disciplinary service, supervision, management and coordination. Set up the industry self-regulation management system with members as the center, do a good job in providing technical support, legal aid, education and training, improving the professional environment and other services for members, and strengthen the self-regulation and restraint on members’ integrity consciousness, professional ethics and professional quality.

The independence is the soul of the CPA audit, which includes the independence in form and the independence in substance. Formal independence means that the certified public accountants must have no special interest relationship with the enterprises or individuals being examined. Essential independence, also known as mental state or self-confidence, requires certified public accountants to strictly maintain detachment in the process of practice, not to protect any party, especially not to make their conclusions attached to or succumb to the influence and pressure of opposing interest groups or people. Certified public accountants shall abide by the principles of independence, objectivity and impartiality in conducting audit, examination and verification and other authentication services. Should maintain due professional prudence, maintain and improve professional competence, comply with the independent audit standards and other professional norms, diligent and responsible. Judging from the major cases in domestic and foreign securities markets, the independence of certified public accountants has attracted much attention.

Judging from the situation of financial fraud in recent years, there is a phenomenon that accounting firms change too frequently in the securities market. Due to the influence of bad practice environment and bad competition among firms, some listed companies purchase audit opinions by changing firms, which greatly damages the interests of investors. In the current accounting information disclosure regulations, it is required to timely disclose major matters, including the change of accounting firm, in order to restrain the potential purchase of audit opinions by listed companies.

The methods of financial fraud of listed companies are varied. The spread and development of financial fraud are interdependent with the update and change of its methods. Fraud means is the fastest change in the elements of financial fraud, the most active factors, the summary of the fraud means extraction has a particularly important practical significance, “know the known, you can fight a hundred battles.” Although there are many means of fraud, they are ultimately realized through financial statements and information disclosure. Adjusting profit and other figures can not only directly improve performance and whitewash statements, but also improve some indicators reflecting the profitability of the company. The degree of information disclosure will also affect the decisions of investors. Therefore, strengthen accounting supervision, effectively play the function of accounting supervision, is the current economic field, the emergence of financial fraud phenomenon of a strong challenge, but also to prevent and find a powerful measure of financial fraud.

二、英文翻译

财务xx的手段剖析及防范措施

财务xx问题由来己久，现今全球都存在财务xx的问题，人们采用了众多的手段和方法，却一直未能彻底解决这一问题。与国外财务xx状况相比，我国财务xx的现象更为普遍，并且由于各国国情不同，我国财务xx的原因有自身的独特性。这些财务xx事件引起中国的资本市场的巨大震动，并造成非常恶劣的影响，不仅给投资者造成巨大损失，而且对于资源的合理配置和证券市的发展具有很大的危害，已成为各国证券市场的公害。因此，识别财务xx的主要手段并取有效的防范措施已成为会计理论研究和实践的重要议题。

财务xx，是指在有关会计行为人为实现其行为目标，达到某种目的，利用会计法规、准则的灵活性以及其中尚存的漏洞和未涉及的领域，有目的的选择会计序和方法，甚至凭空捏造，修饰其财务报表和数据，使之显示出对其有利的会计信息的行为，财务xx是一种不规范的会计行为，它将致使提供的会计信息失去真实性和可靠性。财务xx行为包含xx的主体、xx的动机、xx的主要手段和xx的影响等要素。

在实务中，要保证真实性，杜绝财务xx行为，从根本上来说，就要求各类经济信息的产生、传递、输送和加工使用，必须以实际发生的经济业务及其证明经济业务发生的合法凭证为依据，如实反映经济活动的状况和结果，做到内容真实、数字准确、资料可靠。具体地说：会计确认环节，要求以实际经济活动为依据，会计计量、记录的对象必须是真实的经济业务，财务会计报告必须如实地反映情况，不得掩饰。也就是说会计核算必须根据经济业务填制凭证、根据凭证登记账簿、根据账簿编制财务会计报告，这一程序应是对经济活动的客观、完全、系统和规范的反映。在我国，企业事业单位为实现真实性的目标，首先必须按照有关法律法规行事，按规范的程序和方法进行会计核算工作，按照统一的口径编制出会计报表，得出有关财务指标数据。企业事业单位贯彻真实性原则，必须遵守《会计法》、《企业会计准则》、《企业统一会计制度》及企业事业单位相关的规章制度、工作规范和原则等。随着经济政策、经济法规和核算制度的调整变化，新的财务xx行为不断出现，而且手段翻新花样繁多，几乎到了防不胜防的地步。有严重的虚构交易、虚构收入和利润的财务欺诈，有利用会计准则、会计制度的缺陷来操纵利润、调节资产，也有利用其他手段进行财务xx的行为。

虚构交易主要表现为伪造收入，它是性质最为恶劣、欺骗性最大的一种财务xx的手段，在最近几年发生的规模最大、影响最深远、给投资者造成损失最惨重的财务欺诈案件，几乎都是使用这种虚假会计信息的手法制造的。伪造的交易是一场完全的骗局，是对财务信息真实性的践踏，是公然的违法违规行为。虚构交易的主要途径是伪造收入，伪造收入主要包括以下手段：从虚构交易对象开始，虚构原材料购入发票、伪造材料购入合同、材料运输入库单据、材料出库单据、产品生产班组和记录、产品入库单据、销售合同、销售发票单据、产品出库单据、产品运输单据、银行存款对账单、银行存款调节表、纳税单据、产品外销报关单、国际信用证、国外交易方、控制制度和管理制度等所有需要的凭证和文件。这样的虚假交易和事项输出的会计信息，即使经验丰富的专业人员，有时也难以洞察其踪迹。银广夏就是一个虚构交易和利润的典型案例。

会计信息加工的整个过程分为四个步骤：确认—计量—记录—报告，在这个过程中我们发现，居于首要地位的是交易和事项的确认，然后才逐步进行到最后的信息报告，会计信息的确认对会计信息报告有着最重要的影响。只有正确的交易和事项的确认，才能谈到会计信息最重要的质量特性—相关性和可靠性。基于估计和判断的领域总是容易被作为操纵的空间，因此收入确认的弹性很大，这一也是经常被用来作为利润规划手段的原因。一些公司使用提前或推迟确认收入的做法确认收入，给外部信息使用者造成很大误导。

为了提高会计信息质量，我国先后制订和修订了一系列相关的会计法规和制度，如《会计法》、《企业会计准则》、《企业财务会计报告条例》、《企业会计制度》、《会计基础工作规范》、《上市公司财务报表披露细则》等，这些法规和制度的执行，基本保证了会计信息的质量，抑制了会计蓄意xx的现象，但会计规则自身的漏洞给财务xx者提供了充分施展的空间。因此要治理会计信息失真，必须完善会计法规、制度。

会计准则制定者应向社会公众公开更多的己有的相关会计知识，特别是世界各国和国际会计准则委员会的成熟经验，以便社会公众结合其所处环境，理解会计则及其相应的利益关系。其次，应建立更加公开化、制度化的征求意见制度，即使是会计准则正式颁布之后，这种制度仍然是必要的，因为知识不是一个静态的概念，会计准则随着环境的变化而不断进行修订则是必然的。

企业作为经济主体，其一切行为应遵循成本效益原则。企业财务xx本质上是一种违约行为，企业是否会选择违约，主要还是看违约成本的高低。当财务xx的预期成本大大低于

xx的预期收益时，企业很难不产生xx的冲动。因此，加大对财务xx的惩罚力度，提高财务xx成本，无疑是遏制财务xx屡禁不止的重要措施。而目前的状况是，守信者未能得到有效的保护、失信者也未得到严厉的制裁，一些企业或中介机构提供虚假会计信息已成为“公开的秘密”。加上xx者受到惩处的仅是极少数，许多企业和个人都从“失信”中捞到好处，一些擅长做假账的人还成了一些企业竞相聘请的人才，非常“走俏”。在这样一个失信成本过低的环境下，“好人也会变坏”。要改变这一局面，惟有加大处罚力度，大幅度提高财务xx的成本和风险，使xx者得不偿失、无利可图。

因此，要治理会计信息失真，加强内部会计控制系统建设势在必行。设计内部会计控制系统应以控制目标为导向，以业务流程控制为基础，以控制程序和确定关键控制点为手段来进行内部会计控制系统的实务设计。主要包括筹资业务控制、对外投资业务控制、采购与付款控制、货币资金控制、销售与收款控制、成本费用控制、工程项目控制、对外担保控制等内容。

我国注册会计师协会一直存在着性质不清、职责不明的问题。它既是部门所属的事业单位，又是社会民间团体；既有行政管理职能，又有行业自律色彩。因此，目前我们应该做的是理顺中注协、财政部、证监会等部门在注册会计师行业监管中的职能与分工，建立起XX行政监管和注册会计师行业自律有机结合，分工合理、监管全面的行业监管体系。

从长远看，XX部门应为注册会计师行业创造良好的外部环境，促进其健康发展XX监管应重在监控和预防，利用行政手段和强制力，发挥XX监管的优势，规范行业运行秩序。同时，注册会计师协会应切实加强自律管理体制的建设，通过丰富和完善自律性服务、监督、管理、协调职能，推动行业更加走向成熟。以会员为中心建立行业自律管理体系，做好为会员提供技术支持、法律援助、教育培训和改善职业环境等各项服务工作，强化对会员的诚信意识、职业道德和职业质量的自律监管约束。

独立性是注册会计师审计的灵魂，它包括形式上的独立和实质上的独立。形式上的独立是指注册会计师必须与被审查企业或个人没有任何特殊的利益关系。实质上的独立，又称为精神状态或自信心，它要求注册会计师在执业过程中严格保持超然性，不能袒护任何一方当事人，尤其不能使自己的结论依附或屈从于持反对意见利益集团或人士的影响和压力。注册会计师执行审计、审核和审阅等鉴证业务，应当恪守独立、客观、公正的原则。应当保持应有的职业谨慎，保持和提高专业胜任能力，遵守独立审计准则等职业规范，勤勉尽责。从国内外证券市场发生的重大案件看，注册会计师的独立性倍受关注。

从我国近几年出现的财务xx情况看，证券市场主要存在着会计师事务所变更过于频繁的现象。由于不良执业环境和事务所之间不良竞争的影响，一些上市公司通过变更事务所来购买审计意见，极大地损害了投资人的利益。在目前的会计信息披露规定中，要求其必须及时披露包括变更会计师事务所在内的重大事项，以抑制上市公司潜在购买审计意见的行为。

上市公司财务xx的手法可谓花样繁多，财务xx行为的蔓延与发展是与其手法的更新和变化相互依赖的。xx手段是财务xx各要素中变化最快、最为活跃的因素，对xx手段的总结提炼具有特别重要的实战意义，“知已知彼，百战不殆”。xx手段虽然繁多，但最终都要通过财务报表和信息披露来实现，调节利润等数字，既能够直接的提高业绩，粉饰报表，也可以提高一些反映公司获利能力的指标，信息披露的程度也会影响投资者的决策。因此，强化会计监管，有效地发挥会计监管的职能，是对当前经济领域中，出现的财务xx现象的有力挑战，也是防止和发现财务xx的有力措施。

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价格 ¥5.50 发布时间 2022年11月14日

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