Analysis and application research of cash flow statement
On the Company's Dividend Policy
On tax planning of investment activities
Analysis and research on cash flow statement
Dividend distribution policy of listed companies
Analysis of enterprise financing mode
Countermeasure analysis on perfecting financing mechanism of small and medium-sized high-tech enterprises
Research on inventory management method
On financial forecast
Significant changes in new accounting standards-Reflections on fair value
Analysis of Measurement Attribute of Fair Value
Research on the application of variable cost method
Influence of sustainable growth rate on enterprise financial management
About budget management
Research on Enterprise Performance Evaluation
Conflicts of interests between shareholders and creditors and their coordination
Analysis on the Efficiency of China Stock Market
Rationality analysis of enterprise financing structure
Research on Incentive Mechanism of Managers
Analysis on Rationality of Capital Utilization of Listed Companies
Analysis of driving factors of enterprise value
Correlation analysis between enterprise capital structure and financial performance
Research on Innovation of Financing Mode of Listed Companies
The Choice of Financial Management System of Enterprise Group
Corporate governance structure and financial management objectives
Analysis of enterprise financial strategy
Enterprise financial risk prevention
Enterprise cash flow management
Query and perfection of profit maximization goal
Research on the Application of Financial Early Warning
Financial index system for judging the investment value of listed companies
Review on the Relationship between Capital Structure and Corporate Governance
Analysis of Earnings Management of Listed Companies
Preliminary study on financial budget management of enterprises
Research on financial orientation under corporate governance structure
On the development process of audit methods
Comparison among State Audit, Private Audit and Internal Audit
On the application of analytical audit method from the financial fraud cases of Yin Guangxia, Lantian and Liming.
On the reasons of CPA's audit failure from the case of * *
On risk-oriented audit
Research on Financial Fraud Means of Foreign Listed Companies
Discussion on corporate governance structure
On the development process of legal responsibility of certified public accountants
Identification and Audit of Commercial Bribery
Viewing enterprise value from cash flow statement
How to strengthen enterprise cost control
On the Audit Objectives of Certified Public Accountants in China
The development process of CPA's audit objectives
Analysis of Financial Fraud of Listed Companies and Audit Countermeasures
How to avoid audit failure
On the Audit of System Foundation
On Economic Benefit Audit
Problems and countermeasures of internal control in Chinese enterprises
On Accounting Information Disclosure of Listed Companies
On the role of internal audit from WorldCom incident
On the Professional Ethics of Certified Public Accountants
On the types of audit opinions of certified public accountants
On Related Party Transactions and Auditing
On risk-oriented audit
On target cost management
Importance and methods of cash management
On the influence of earnings per share on company value
Rationality analysis of enterprise financing [capital] structure
Research on the Relationship between Internal Transfer Price and Tax Planning of Multinational Corporations
Research on the Relationship between Corporate Governance and Internal Control
The Choice of Financial Objectives Based on Corporate Governance
Effect analysis of independent director system in corporate governance mechanism
Ownership structure and corporate governance
What are the topics of accounting papers? 1. The main manifestations of accounting fraud According to China's accounting standards for business enterprises, the characteristics of accounting information mainly include objectivity, relevance, comparability, consistency, timeliness and clarity. The most important thing is objectivity, which requires accounting information to be true, reliable and verifiable. However, the phenomenon of accounting information distortion has seriously deviated from the objective characteristics, mainly manifested in:
1, fictitious business. For example, some enterprises make fictitious business trips for cash, and withdraw more cash from banks in the name of travel expenses; The cashier fabricated expenses to embezzle cash.
2. Conceal or tamper with the original documents. For example, some corporate accountants falsify original vouchers such as accommodation fees in order to overstate business expenses, or open accommodation invoice in other related hotels and misappropriate public funds; Some enterprises conceal sales invoices or issue "big head and small tail" invoices in order to conceal their income.
3. Collusion with others for fraud. For example, material procurement personnel collude with material accountants and warehouse keepers to make a fuss about material procurement, pricing and accounting, and use the convenience of entering and leaving the warehouse to embezzle the materials of the unit.
4. The real account is fake. That is to say, the content reflected by accounting is true economic and business matters, but it is not correctly accounted according to relevant accounting laws, regulations and standards. This is a common and frequent accounting fraud. Mainly for the profit and loss adjustment of enterprises, artificially increase or decrease the costs that should not be increased or decreased in the current period, such as taking inventory goods, deferred expenses, deferred assets and other payables as the reservoir for adjusting profits and losses.
5. Set up two sets of internal and external accounts. Indicators provide different financial information to different information users. Mainly refers to some enterprises set up two sets of internal and external accounts, one is internal financial accounts; One set is an external account book. The accounting statements provided to the outside world are different for different purposes. What is declared to the tax authorities is meager profit or loss, so as to pay less taxes; Report inflated assets and profits to the banking department, and create convenience for loans.
Second, the reasons for accounting fraud 1, accounting policy lags behind the development of accounting practice.
No set of accounting standards and accounting system can be perfect, covering all businesses in accounting practice. They can only put forward basic norms and principles for accounting work, and most of them are just summaries of previous accounting practices. Whenever many new situations, new fields and new industries appear, it is always difficult to find a suitable accounting standard or system as the basis of accounting operation. That is to say, on the one hand, statutory accounting policies often lag behind the development of accounting practice, which makes companies handle new business according to their own ideas and take their own goals as the standard, which provides opportunities for the breeding of accounting fraud; On the other hand, because the accounting system and accounting standards are generally principled provisions, professional understanding and professional judgment of accountants are needed to guide practical work. When accountants have the impulse of fraud, they will make use of different understandings of accounting policies to make seemingly correct but actually wrong accounting treatments. This kind of accounting fraud is often extremely deceptive.
2. The legal supervision mechanism is not perfect and the law enforcement is lax.
With the promulgation and implementation of China's "Enterprise Law" and other relevant laws and regulations, the state has given enterprises a lot of power, and the operators' operational autonomy has been implemented. How to effectively and reasonably supervise and restrict the rights and behaviors of operators has not been well solved, and there are often phenomena of non-compliance with laws or lax enforcement. This phenomenon requires perfecting the Accounting Law and other relevant laws and regulations, making the financial accounting laws and regulations as comprehensive, complete, timely and operable as possible, so as to plug the legal loopholes of accounting fraud.
3. Profit-driven is also a cause of fraud. Some enterprises may whitewash their financial performance to meet relevant regulations, so as to achieve the purpose of financing through listed companies and borrowing from banks. Other enterprises use false financial information to raise the stock price, so that the relevant interest groups of the company can make profits through stock trading; Some listed companies have to provide false financial statements in order to avoid the punishment of stock suspension or trading suspension due to the deterioration of their financial situation and operating performance. The management of state-owned enterprises in China often has some political overtones. In order to pursue honor and promotion, their managers often cater to the preference of * * * in preparing financial statements. This is also a cause of fraud.
Third, prevent accounting fraud 1, strictly enforce the law and increase penalties. In order to improve the quality of accounting information, China's legislature and relevant administrative departments have successively formulated and promulgated dozens of relevant laws and regulations, such as Accounting Law, Accounting Standards for Enterprises, Accounting System for Enterprises and Detailed Rules for Disclosure of Financial Statements of Listed Companies. Although these laws and regulations need to be further improved, as long as they are implemented seriously, the quality of accounting information can basically be guaranteed, and there will be no intentional fraud. At present, the key problem is that the enforcement of laws and regulations is very poor, and many units know the law and break the law. Therefore, strengthening the inspection of the implementation of relevant laws and regulations is the first problem we need to solve.
2. Establish and improve the enterprise internal control system. With the continuous expansion of enterprise scale, it is particularly important to establish and improve the internal control system in enterprise management. Strict implementation of the internal control system of the unit plays a positive role in standardizing accounting behavior and improving the quality of accounting information.
On the other hand, lax internal control of enterprises will lead to distortion of accounting information, confusion of financial revenue and expenditure management, and cause great losses to the state and unit property. With the deepening of economic system reform and the establishment of modern enterprise system, accounting industry urgently requires all units to strengthen the internal control system of enterprises. A sound internal control system is the basis for the smooth implementation of enterprises and the main means to prevent fraud. As long as the system is strict and sound, the power is restricted and supervised, and the behavior of employees is standardized, corporate fraud will be greatly reduced.
3. Improve the quality of accountants. Accountants are the direct producers of accounting fraud, and although they have to obey the leadership of the person in charge of the unit, they have an unshirkable responsibility for the occurrence of accounting fraud. The state and accounting management departments should strengthen the professional ethics education for accountants, constantly update their knowledge, so that they can consciously resist the occurrence of accounting fraud, thus continuously improving the credibility of accounting information in China. In addition, strengthening the management of accounting work is also helpful to reduce or prevent accounting fraud. For example, the accounting management department may, according to the Accounting Law and the relevant regulations of the State Council, urge enterprises to establish account books and do a good job in basic accounting.
4. Strengthen supervision and combine external supervision with internal supervision. Strengthening accounting supervision and playing its role effectively is a powerful challenge to the current fraud in the economic field and a powerful measure to prevent accounting fraud. It is not enough to simply emphasize internal supervision in accounting supervision, and external supervision of accounting work must be strengthened, that is, social audit supervision and * * * supervision. Social audit supervision refers to entrusting a certified public accountant as an independent third party to objectively, fairly and comprehensively evaluate the economic activities of the audited entity, and to bear legal responsibility for the authenticity of the accounting report of the entity publicly disclosed according to law. * * * Supervision mainly refers to the financial, auditing, taxation, people's bank of China, securities supervision and other departments of the state, which, in accordance with their responsibilities as stipulated by relevant laws and administrative regulations, conduct accounting supervision and inspection on the accounting data of relevant units and carry out macro-control. In this way, on the basis of establishing and improving the internal accounting supervision system of the unit, we should combine professional supervision with mass supervision to coordinate external supervision with internal supervision, create a good accounting working environment for accountants and ensure the effectiveness of accounting supervision.
(Author: Nanyang Agricultural School) Main references:
[] Xie Chaobin's accounting fraud and its system prevention [] Accounting research, [2] Ye Xuefang. Research on accounting fraud disclosure mechanism based on financial statement audit [J].
Information source abc2 1 1 Wen Hui.
What topics should I write in my accounting thesis? Write a current account, because it covers a wide range.
Writing a Korean graduation thesis is too big. You can choose one or two of them, such as wedding customs.
What is the best accounting paper to write? The smaller the topic, the better to write. For example, it is more detailed when it arrives.
What topics are easy to write and materials are easy to find in the graduation thesis of accounting major? The second one is difficult to write well. Of course, if you have good attainments, you might as well challenge them, which is generally not recommended.
The sixth one is not easy to write and the information is not easy to find.
Article 8 It is difficult to write well without much emphasis in accounting major.
The rest can be considered. Personally, I think the data of 3, 4, 5 and 8 are easier to find.