What is accounting fraud and what is doing false accounting

Accounting False Accounts: The original voucher is the most original record of the economic activities of the economic entity, including the original voucher from outside the economic entity and the self-made original voucher from within the enterprise. Errors may occur in every part of the accounting process, resulting in distortion of the reported data published externally.

False financial accounting information is formed when the error, especially the material error, is caused by the subjective intention of the person who decids the financial accounting statements. It can be seen that accounting false accounts (false financial accounting records) are the basis for the preparation of false financial accounting information, so the problem of accounting false accounts is particularly concerning.

Consequences of Accounting Fraud:

The Accounting Law of the People's Republic of China has the following legal responsibilities for accounting for false accounting:

Article 25 Where unit leaders and accountants violate the provisions of Chapter II of this Law on accounting, and the circumstances are serious, they shall be given administrative sanctions.

Article 26 Where unit leaders, accountants and other personnel forge, alter or deliberately destroy accounting vouchers, accounting books, accounting statements and other accounting materials, or use false accounting vouchers, accounting books, accounting statements and other accounting materials to evade taxes or harm the interests of the state or the public, the financial, auditing, taxation authorities or other relevant competent departments shall be responsible for handling and pursuing responsibility in accordance with the duties prescribed by laws and administrative regulations; where a crime is constituted, criminal responsibility is pursued in accordance with law.

Article 27 Accountants shall accept untrue and illegal original vouchers, or do not submit written opinions to the leaders of the unit on illegal revenues and expenditures, or do not report to the competent units or financial, auditing and taxation authorities on revenues and expenditures that seriously violate the law and harm the interests of the state and the public, and the circumstances are serious, shall be given administrative sanctions; Where major losses are caused to public or private property, constituting a crime, criminal responsibility is pursued in accordance with law.

Article 28 If the leader of the unit receives the written opinion of the accountant in accordance with the provisions of the second paragraph of Article 19 of this Law, and handles the illegal revenue and expenditure decision or fails to make a decision within the time limit without a legitimate reason, causing serious consequences, he shall be given an administrative sanction; Where major losses are caused to public or private property, constituting a crime, criminal responsibility is pursued in accordance with law.

Article 29 Leaders and other personnel of the unit shall be given administrative sanctions if they retaliate against the accounting personnel who perform their duties in accordance with this Law; where a crime is constituted, criminal responsibility is pursued in accordance with law.

Theoretically speaking, those that do not conform to the premise and principles of accounting and do not reflect the actual economic and business conditions of the enterprise are considered false accounts.

The accounts of the tax offices are false. The current accounting firm specializes in this.

1. What are the consequences of making false accounts?

1. The consequences of making false accounts are as follows:

1) If it does not constitute a crime, the people's finance department at or above the county level shall notify it, and may impose a fine of not less than 5,000 yuan but not more than 100,000 yuan on the unit;

2) The person in charge and other persons directly responsible for it may be fined between 3,000 and 50,000 RMB;

3) If they are state functionaries, they shall also be given administrative sanctions of dismissal or dismissal by their units or relevant units in accordance with law;

4) For the accounting personnel, and by the people's financial departments at or above the county level to revoke the accounting qualification certificate.

2. Legal basis: Article 202 of the Company Law of the People's Republic of China.

Legal Liability for Providing False Accounting Reports] If a company makes false records or conceals important facts in the financial accounting reports and other materials provided to the relevant competent departments in accordance with the law, the relevant competent departments shall impose a fine of not less than 30,000 yuan but not more than 300,000 yuan on the directly responsible managers and other directly responsible personnel.

2. What legal responsibility should be borne for making false accounts?

If making false accounts constitutes a criminal offense, the crimes committed include:

1. Illegal disclosure or non-disclosure of important information;

2. The crime of obstructing liquidation; False bankruptcy, etc. The specific punishment should be determined on the basis of the actual circumstances of the case. Relevant departments or units that provide false financial reports will be punished accordingly.

False accounts are false financial accounting records, which are untrue and do not reflect the actual situation.

False accounts are accounts that do not truthfully reflect the transactions or events of the enterprise, do not truthfully reflect the various production and economic activities of the enterprise, and do not handle the business in accordance with accounting standards.

False account form. 1. Common forms of false accounts for start-up expenses: the content of start-up fees is not compliant; The amortization of start-up costs was incorrect.

2. Common forms of false accounts for improvement project expenditures: the business itself of improvement project expenditures is untrue and the content is not compliant; The amortization of the improvement project expenditure is unreasonable.

3. The form of false accounts for the major repair of fixed assets: the expenditure on the major repair of fixed assets is untrue and the content is not compliant; The amortization of expenses for major repairs of fixed assets is incorrect.

Summary. The main scope of the investigation of false accounts (1) falsifying, altering, transferring, concealing, or destroying account books, vouchers, or other relevant materials; (2) Fabricating false tax basis, falsely listing expenditures, or transferring or concealing income; (3) Fraudulently obtaining preferential tax qualifications; (4) Other circumstances provided for by laws and administrative regulations. 2. Who is responsible for being found to be a false account?

Once the false accounts are traced, who should bear the legal responsibility? Accountant or boss, who should be the main person responsible? In this regard, the law characterizes it as follows:

1. Determine the main ways for financial to make false accounts (1) Forge or alter records or vouchers. (2) Embezzlement of assets. (3) Concealment or deletion of transactions or events.

4) Recording false transactions or accidents. and (5) the deliberate use of improper accounting policies.

The main scope of the investigation of false accounts (1) falsifying, altering, transferring, concealing, or destroying account books, vouchers, or other relevant materials; (2) Fabricating false tax basis, falsely listing expenditures, or transferring or concealing income; (3) Fraudulently obtaining preferential tax qualifications; (4) Other circumstances provided for by the law and administrative regulations. 2. Who is responsible for being found to be a false account? Once the false accounts are traced, who should bear the legal responsibility?

Accountant or boss, who should be the main person responsible? In this regard, the law is characterized as follows: 1. Determine the main ways for financial personnel to make false accounts (1) Forge or alter records or vouchers.

(2) Embezzlement of assets. (3) Concealment or deletion of transactions or events. 4) Recording false transactions or accidents.

and (5) the deliberate use of improper accounting policies.

The company pays wages to employees, the salary is 6,000 on the payroll, and the actual salary is 2,000, is this a false account?

The company's salary is not punched in, and all the money is found, is it a fake account?

Such a situation is the work of the financial staff.

If there is no financial staff, the company's proprietress does the accounts by herself, can this situation be reported? Is there a fine for reporting? Which department should you report to.

Yes. Is the salary underpaid?

Yes. Go directly to the local labor bureau for arbitration.

The payroll was all five or six thousand, and the actual one was only two thousand, yes, that's the evidence.

The Accounting Law of the People's Republic of China has the following legal responsibilities for accounting positive sources to make false accounts:

Article 25: If a leader or accountant violates the provisions of Chapter II of this Law on accounting and the circumstances are serious, he shall be given an administrative sanction.

Article 26 Where unit leaders, accountants and other personnel forge, alter or deliberately destroy accounting vouchers, accounting books, accounting statements and other accounting materials, or use false accounting vouchers, accounting books, accounting statements and other accounting materials to evade taxes or harm the interests of the state or the public, the financial, auditing, taxation authorities or other relevant competent departments shall be responsible for handling and pursuing responsibility in accordance with the duties prescribed by laws and administrative regulations; where a crime is constituted, criminal responsibility is pursued in accordance with law.

Article 27 Accountants shall accept untrue and illegal original vouchers, or do not submit written opinions to the leaders of the unit on illegal revenues and expenditures, or do not report to the competent units or financial, auditing and taxation authorities on revenues and expenditures that seriously violate the law and harm the interests of the state and the public, and the circumstances are serious, shall be given administrative sanctions; Where major losses are caused to public or private property, constituting a crime, criminal responsibility is pursued in accordance with law.