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2020-01-11 18:04  www.brandgoodsale.com

人民网北京1月10日电(记者白真智彭心韫)近日,财政部召开企业年报审计监管工作视频会,通报近两年会计监督检查工作情况和发现的主要问题。财政部监督评价局有关负责人在接受人民网强国论坛专访时表示,“三期叠加”影响持续深化,经济下行压力加大,企业舞弊动机上升。各级财政部门和会计师事务所需携手努力,共同做好2019年度年报审计工作,确保企业会计信息的真实完整。重点加大对业务规模大、执业风险高、连续收到行政处罚的会计师事务所的检查力度和频率,对“接下家”“换马甲”“卖报告”等问题,将露头就打;对“存贷”双高的上市公司、地方金融机构、地方性融资平台和国有企业,将加大审计监管力度。

BEIJING, Jan.10(Reporter: Bai Zhenzhi Peng Xinyun) Recently, the Ministry of Finance held a video conference on the audit and supervision of the annual report of enterprises to inform the recent two years of the work of accounting supervision and inspection and the main problems found. The head of the supervision and evaluation bureau of the Ministry of Finance said in an interview with the people's net powerful country forum that the impact of the \"three phases of superposition\" continued to deepen, the economic downward pressure increased, and the motivation for corporate fraud increased. Financial departments at all levels and accounting services need to work together to do a good job in the audit of the annual report of 2019 to ensure the true integrity of the accounting information of the enterprise. We will focus on the inspection and frequency of accounting firms with large business size, high practicing risk and continuous administrative penalties, and will crack down on such issues as \"changing vest\" and \"selling report \".

财政部监督评价局有关负责人:2018年以来,监督评价局围绕提高会计信息质量和中介机构执业质量,组织各地监管局和各级财政部门,持续加大会计监督工作力度,整顿行业秩序。一是聚焦社会民生痛点,深入开展医药行业会计信息质量检查。财政部会同国家医保局按照“双随机、一公开”要求,选取77户医药企业,对药品生产、流通、使用、结算的全过程进行了穿透性检查。二是聚焦执业风险重点,切实抓好会计师事务所执业质量检查。继续推进对证券资格会计师事务所的轮查,继2018年完成对40家证券资格会计师事务所的全面轮查后,2019年起又启动了对证券资格会计师事务所的第二轮轮查,选取4家会计师事务所开展执业质量检查。针对2019年初多家上市公司预披露大额商誉减值,组织各地监管局全程跟踪会计师事务所对上市公司商誉减值的审计,并选择5家上市公司开展专项检查。三是聚焦行业发展堵点,持续治理非证券资格会计师事务所执业中存在的突出问题。近年来,部分非证券资格会计师事务所过度追逐经济利益,放松了执业质量管理,损害了行业公正诚信形象。监督评价局高度重视,连续几年组织地方财政部门开展专项整治工作,切实治理挂名执业、卖报告、低价竞争等问题,取得了良好效果。四是聚焦“一带一路”倡议蓝图,不断推进跨境会计审计监管合作。2018年以来,财政部先后与俄罗斯、香港等国家和地区的监管机构签署了审计监管合作文件。2019年,推动欧盟委员会作出对中国监管机构在法定审计监管领域的适当性决议。根据境外监管机构移交线索,对多家内地在境外上市公司和相关会计师事务所开展专项检查。

The relevant responsible person of the Bureau of Supervision and Evaluation of the Ministry of Finance: since 2018, the Bureau of Supervision and Evaluation has organized local supervision bureaus and financial departments at all levels to continuously increase the work of accounting supervision and rectify the order of the industry around the improvement of the quality of accounting information and the practice of intermediary organizations. First, focus on social and livelihood pain points, in-depth medical industry accounting information quality inspection. The Ministry of Finance, together with the State Health Insurance Bureau, selected 77 pharmaceutical enterprises in accordance with the requirements of \"double random, one open \", and conducted a penetrating inspection of the whole process of drug production, circulation, use and settlement. Second, focus on the practice of risk focus, do a good job in accounting firm practice quality inspection. Continue to promote the round of securities qualification accounting firms, following the completion of a full round of 40 securities qualification accounting firms in 2018,2019 to start the second round of securities qualification accounting firms, select 4 accounting firms to carry out practice quality inspection. In view of the pre-disclosure of large goodwill impairment by many listed companies in early 2019, the local regulatory bureaus are organized to track the audit of the goodwill impairment of listed companies in the whole process, and select 5 listed companies to carry out special inspections. The third is to focus on the industry development blocking point, continuous management of non-certificate accounting firms in the practice of outstanding problems. In recent years, some non-securities accounting firms have excessively pursued economic interests, relaxed the quality management of practice, and damaged the image of fair and honest in the industry. The Bureau of Supervision and Evaluation attached great importance to it, and for several years in a row, it organized local financial departments to carry out special rectification work, effectively addressed the problems of hanging-up practice, selling reports, and low-price competition, and achieved good results. Fourth, focus on the \"Belt and Road\" initiative blueprint, constantly promote cross-border accounting audit regulatory cooperation. Since 2018, the Ministry of Finance has signed audit regulatory cooperation documents with regulators in Russia, Hong Kong and other countries and regions. In 2019, the European Commission was promoted to adopt a resolution on the appropriateness of Chinese regulators in the field of statutory audit regulation. A number of overseas listed companies and relevant accounting firms in the Mainland are subject to special inspection according to the clues handed over by overseas regulators.

据统计,2018年,各级财政部门检查会计师事务所1080家,检查企事业单位18476户。处罚会计师事务所88家,其中暂停执业21家,撤销事务所3家;处罚注册会计师140名,其中暂停执业53名,吊销执业证书5名。2019年,各级财级部门检查会计师事务所1209家,企事业单位23922家,检查工作基本收尾,后续处理正在进行中。

According to statistics, in 2018, financial departments at all levels inspected 1080 accounting firms and 18476 enterprises and institutions. There are 88 accounting firms, of which 21 are suspended from practicing and 3 are revoked;140 are penalized, of which 53 are suspended and 5 are revoked. In 2019, financial departments at all levels inspected 1209 accounting firms and 23922 enterprises and institutions, the inspection work basically ended, and the follow-up processing is under way.

财政部监督评价局有关负责人:近年来,会计师事务所风险意识有所增强,执业水平有所提升。但检查也发现,注册会计师行业的一些深层次问题尚未得到有效治理,严重影响了执业质量。一是会计师事务所内部治理不完善。部分会计师事务所为做大规模,大量兼并审计团队,但是快速合并过程中,一体化管理未同步跟上,大而不强,仍然是松散的“加盟店”模式。二是未能恪守独立性。部分会计师事务所出于维护客户关系、保障业务收入等原因,对已经关注到的会计造假迹象视而不见。三是业务承接管理把关不严。有的会计师事务所未建立审计客户负面清单,有的会计师事务所多级审核制度落实不到位,有的会计师事务所明知业务存在巨大风险,仍然承接并出具标准无保留意见审计报告。四是审计程序执行不到位。部分会计师事务所审计程序设计不科学、执行不到位,甚至为了预期的审计意见选择性执行审计程序,导致审计效果大打折扣。

Head of the Bureau of Supervision and Evaluation of the Ministry of Finance: In recent years, the risk awareness of accounting firms has increased, and the level of practice has improved. But the inspection also found that some deep-seated problems in the CPA industry have not been effectively managed, which seriously affects the quality of practice. First, the internal governance of accounting firms is not perfect. Some accounting firms do large-scale, a large number of merger audit team, but in the process of rapid merger, integrated management has not kept up, big and not strong, is still loose \"franchise store\" mode. Second, failure to adhere to independence. Some accounting firms have turned a blind eye to the signs of accounting fraud that they have been concerned about for reasons such as maintaining customer relations and safeguarding business income. Third, business management is not strict. Some accounting firms have not established a negative list of audit clients, some accounting firms do not implement the multi-level audit system in place, some accounting firms know that there are huge risks in business, still undertake and issue standard unqualified opinion audit report. Fourth, the implementation of audit procedures is not in place. Some accounting firms'audit procedure design is not scientific, the execution is not in place, and even the audit procedure is carried out selectively for the expected audit opinion, which leads to a great discount on the audit effect.

此外,部分非证券资格会计师事务所挂名执业、卖报告的现象比较严重。如某省财政厅开展“清挂名”工作,一年清退挂名执业的注册会计师666人;个别事务所卖报告比例超过了本所报告总量的70%;还有一些会计师事务所的股东(或合伙人)被行政处理处罚后,通过注销后新设所的手段逃避信用“污点”,继续“挂牌营业”。

In addition, some non-securities certified public accounting firms registered practice, sales report phenomenon is more serious. If the Ministry of Finance of a certain province carries out the work of \"clearing the name \",666 certified public accountants have been cleared and cleared for practice in one year; the proportion of reports sold on individual affairs exceeds 70% of the total amount reported by the Institute; and the shareholders (or partners) of some accounting firms, after being punished by administrative treatment, continue\" listing business \"through the means of new offices after cancellation.

财政部监督评价局有关负责人:“严管即厚爱”,特别是在目前的环境下,严惩重罚少数扰乱市场秩序、社会反映强烈的害群之马,就是对行业信誉最好的保证。下一步,财政部将严格执法力度,严肃处理处罚,并将有关处理处罚结果按规定对外公开。

The head of the bureau of supervision and evaluation of the ministry of finance:\" strict management is love \", especially in the current environment, severe punishment of a small number of disturbing market order, strong social response to the black sheep, is the best guarantee of industry credibility. Next, the Ministry of Finance will strictly enforce the law, deal with the punishment seriously, and make the result of the punishment public according to the regulations.

强国论坛:中央经济工作会议指出,我国正处于转变发展方式、优化经济结构、转换增长动力的攻关期,结构性、体制性、周期性问题相互交织,“三期叠加”影响持续深化,经济下行压力加大。在这种背景下,企业业绩压力增大,舞弊动机上升。财政部将如何做好2019年度年报审计的有关工作?

The Central Economic Work Conference pointed out that China is in the key period of transforming the mode of development, optimizing the economic structure and transforming the power of growth. Under this kind of background, the enterprise performance pressure increases, the fraud motive rises. How will the Ministry of Finance do a good job in auditing the annual report of 2019?

财政部监督评价局有关负责人:会计师事务所要抓紧抓好2019年度年报审计,积极配合各级财政部门、各级注协做好会计监督工作,有效提升会计信息质量和会计师事务所执业质量。

The responsible person of the Bureau of Supervision and Evaluation of the Ministry of Finance: accounting firms should pay close attention to the audit of the annual report of 2019, actively cooperate with the financial departments at all levels and the organizations at all levels to do a good job of accounting supervision, and effectively improve the quality of accounting information and the practice quality of accounting firms.

会计师事务所要深刻反思近年来执业质量中存在的问题,进一步强化风险意识,完善一体化管理。特别是要加强对近期吸收合并分所和团队的管理,建立健全内部质量控制机制,提高审计质量和服务水平。加大对“存贷”双高上市公司、地方金融机构、地方性融资平台和国有企业的审计力度。对存贷双高的上市公司,聚焦货币资金等金融资产和企业经营现金流的真实性问题,加大对银行存款、营业收入成本和大额往来款项,特别是关联方交易和海外交易的审计力度;对地方性金融机构,聚焦虚减资产规模、隐藏不良资产和虚增利润问题,加大对资产五级分类、合并报表范围和期末时点重大交易的审计力度;对地方性融资平台,重点关注隐瞒对外欠款问题,加大对应付款完整性的审计力度;对国有企业,重点关注虚增收入规模和利润问题,加大对无商业实质的贸易业务、期末成本结转、合并报表范围、重大资产重组、重大资产处置的审计力度。

Accounting firms should deeply reflect on the problems existing in the practice quality in recent years, further strengthen the risk awareness and improve the integrated management. In particular, it is necessary to strengthen the management of the recently absorbed and merged branches and teams, establish and improve the internal quality control mechanism, and improve the quality of audit and service level. We will step up the auditing of double-high listed companies, local financial institutions, local financing platforms and state-owned enterprises. For listed companies with high deposits and loans, we should focus on the authenticity of financial assets such as monetary funds and the operating cash flow of enterprises, and intensify the auditing of bank deposits, operating income costs and large amounts of current payments, especially related party transactions and overseas transactions; focus on reducing the size of assets, concealing non-performing assets and inflating profits for local financial institutions, and intensify the auditing of the five-level classification of assets, the scope of consolidated statements and major transactions at the end of the period; focus on the local financing platform, focusing on the issue of concealing external arrears and intensifying the audit of the integrity of corresponding payments; focus on the issue of state-owned enterprises, focusing on the issue of increasing the scale of revenue and profits, and intensifying the auditing of non-material trade, carry-over of end-end business, the scope of consolidated statements, major reorganization of assets and the disposal of major assets.

财政部各地监管局要将发现、防范和化解潜在风险和促进行业健康发展作为工作目标,科学把握审计责任和会计责任,切实做好监管工作。各地方财政厅(局)要结合本地特点,加强与地方注协的合作,加大对中小会计师事务所的监督力度。突出监管重点,持续开展对挂名执业和卖报告行为的专项治理,整顿规范市场秩序,提升行业社会公信力。

The local supervisory bureaus of the Ministry of Finance should take the discovery, prevention and resolution of potential risks and the promotion of the healthy development of the industry as their work objectives, scientifically grasp the audit and accounting responsibilities, and do a good job of supervision and control. Local financial departments (bureaux) should strengthen cooperation with local accounting associations and strengthen supervision over small and medium-sized accounting firms in light of their local characteristics. Highlight the key points of supervision, continue to carry out the practice of listing and selling reports on the special treatment, rectify and standardize the market order, and enhance the social credibility of the industry.