会计欺诈名词解释汇总

Villsion Electronics：a thief and cheaterVillsion Electronics Limited, has very poor remuneration and no welfare at all. It only has the social insurance of lowest standards in Shenzhen, and it does not buy even them during probation period unless you pay for it yourself.The sales manager of Villsion Electronics has no ability to develop customers. So the company has always been stealing resources under the guise of recruitment. They will first lure you with high salary and a high commission, then ask you to take your own big customers to Villsion, and then use immoral tricks to steal your customers information. After completion, they will expel you without any reason. The manager will follow you when you are visiting customers, and then seperately talk to customers about kickbacks. He will often call your customers secretly to fawn them over, thus they build dirty relationships. Their customers like LOROM, TOPSCOM, WISTRON, ARTESYN, and RYDER are all grabbed in this way.Because they rely heavily on recruiting to steal other company's customer resources, you will find they are recruiting all year round, but the company size is small over the years, and sales are often less than 5 people. And they sometimes sell refurbished and counterfiets, so quality problems often happen. The factories' buyer were bribed, so they would not be blamed. Sometimes there is no problem if the they are lucky. What's more dangerous is that they falsified agency certificates, which is serious a fraud

完善中国会计法律体系，加强对会计欺诈的法律制约，至少应该考虑以下几点：（一）进一步加强对会计欺诈主观心理状态和客观行为表现的的理论研究，做到“知己知彼”，在此基础上进一步完善会计立法。在对会计欺诈行为的法律描述上，宜采取列举式与概括式相结合的立法体例。 ​会计欺诈（二）通过完善会计相关立法，实现《会计法》与《注册会计师法》、《审计法》、《证券法》之间的协调、衔接与统一。进一步明确会计管理及处罚的统一的行政部门，妥善处理会计行业管理与政府审计在对会计活动监督过程中的关系、会计行业管理与社会审计在对会计活动监督过程中的关系，以及会计行业管理与国家证券监督管理部门在对会计活动监督过程中的关系，真正形成一个健全、协调、符合社会经济发展内在规律要求、能够化解内部矛盾冲突并有效运行的会计管理监督体系，具有十分重要的意义。其中，改革现行社会审计体制、强化政府审计监督职能，尤为必要。（三）通过对有关法律、法规的修改，加大对会计欺诈的惩处力度。人们有必要建立一种以较高的绝对数额为起点，以行为人预期的非法利益为基础实行倍数制罚款为主要处罚方式，结合行为的社会危害后果考虑且必然实施的监督管理制度和处罚制度。（四）参照《中华人民共和国税收征收管理法》第六十三条的立法体例，删除《会计法》及其各相关法律、法规中大量“可以”、“有权”等单纯授权性字眼，明确规定会计管理机关的权力范围、法定职责和权利幅度，明确会计主管机关及其工作人员不严格履行法定职责所应承担的法律后果。

二者定义会计欺诈是会计主体在会计活动中，故意形成虚假会计信息，或者故意披露虚假会计信息的不法行为。它既发生在上市公司，也发生在非上市公司、非公司制企业，以及非企业的行政、事业单位及社会团体。分析（故意形成，无中生有）诈欺谓故意以不真实之事项为真实而表示之行为，虚构、变造和隐蔽事实，在所不问。不作为尤其沉默，不当然为诈欺，然在法律上、契约上、交易习惯上或依诚信原则有告知事实之义务时之沉默，为事实之隐蔽，得构成诈欺会计舞弊是指行为人以获取不正当利益为目的，有计划、有针对性和有目的地故意违背真实性原则，违反国家法律、法规、政策、制度和规章规范，导致会计信息失真的行为。分析（有计划、有针对性和有目的地故意违背，改变真实）舞弊是指组织内、外人员采用欺骗等违法违规手段，损害或谋取组织经济利益，同时可能为个人带来不正当利益的行为。舞弊是人为达到不良目的，经过事先预谋，精心策划，运用非法手段作弊的一种故意行为。

主导者。会计欺诈是会计主体在会计活动中，故意形成虚假会计信息，或者故意披露虚假会计信息的不法行为，会计本身属于主导者。