The central business performance fraud, the problem is not small _ News Channel network _ _ China accounting perspective is required accountants - CPA | Certified Tax | Accounting titles | Senior Accountant | Accounting practitioners

20 home There are 18 performance fraud, revealed System is not strict enough. Central enterprises At every turn hundreds of billions of dollars, the performance of the harm caused by fraud, no better than the local Data fake small. Traditionally, we feel that the performance of corporate fraud, private enterprises are more problems, the relative rules of state-owned enterprises. However, recently Of a report, I am afraid that will change the old view of everyone. , Audit disclosed the audit of 20 central enterprises, of which 18 to take fictitious business, artificially increase the transaction links, adjust the statements, etc., in recent years, the cumulative increase 2001.6 billion yuan, 20.25 billion yuan, respectively, accounted for the same period income, profits of 0.8%, 1.7%. Audit audit of the 20 central enterprises, there are 18 performance fraud, really shocking. And many private enterprises, as part of the central enterprises to show the reasons for fraud, but also with The pressure on the business management. Better performance, can bring the favor of the capital market, but also to stimulate the business leaders of the fake power. But the particularity of state-owned enterprises is that it not only to meet the capital market, but also to meet Performance assessment. These performance assessments directly determine the fate of the leadership of state-owned enterprises. In this case, when the profit is not good, in order to complete the performance appraisal, part of the central enterprises leaders have the impulse to performance fraud. Coupled with the original "insider ", Performance fraud, in the program also become possible. This time by the relatively independent audit found that such a serious problem, not , Also see the clues of the problem. In recent years, the SASAC system on the performance of the central enterprises to increase the pressure of assessment. In particular, in December 2016, the SASAC issued " Responsible person operating performance assessment method ", the economic value added ( ) Become the core of the central enterprises to examine the performance of the economy. Economic value added (EVA), this assessment method than previously pay attention to the profit after tax mechanism, pay more attention to , Relatively speaking, is more stringent assessment system. And it directly with the leadership performance and staff pay linked, which objectively makes some of the central enterprises from the leadership to the staff, are more performance of the power of fraud. However, it is important to emphasize that corporate performance appraisal emphasizes capital , Which is conducive to the central enterprises operating market. Therefore, the central enterprises data fraud "pot", can not let the economic value added (EVA) assessment system to "back." 18 home business performance fraud, revealing the audit system is not strict enough. 20 central enterprises in the presence of 18 fraud, reflecting part of the central enterprises in the form of internal audit. At present, although the central enterprises Is appointed by the SASAC, has a nominal The But in the "insider control" objective context, involving corporate performance audit, central enterprises total The independence is challenged. Therefore, it is necessary to consider the design of the system, to reduce the central enterprises responsible for the total Division of control power. Many central enterprises have external audits. But those external auditors , It is easy with the central enterprises appear with the situation of fraud, which also need to take overall consideration in the system. The phenomenon of counterfeiting the performance of the central enterprises, need to investigate according to law, the responsibility, not for those suspected of fraud, the central enterprises responsible person easily let go. Central enterprises assets at hundreds of billions of dollars at every turn, the performance of counterfeit harm, not smaller than the local economic data fraud.