【摘要】：政府補(bǔ)助作為我國(guó)政府直接干預(yù)經(jīng)濟(jì)運(yùn)行的主要手段,不僅能夠?qū)μ囟ǖ男袠I(yè)及地區(qū)發(fā)展提供資金,還能在某種程度上促進(jìn)我國(guó)產(chǎn)業(yè)結(jié)構(gòu)的調(diào)整。但是隨著政府補(bǔ)助覆蓋范圍的逐漸擴(kuò)大及補(bǔ)助金額的逐步上漲,部分企業(yè)開始通過對(duì)財(cái)務(wù)報(bào)表中的政府補(bǔ)助項(xiàng)目進(jìn)行盈余管理或舞弊來改變企業(yè)的利潤(rùn)結(jié)構(gòu)。不僅在證監(jiān)會(huì)出具的行政處罰公告中能夠看到部分上市公司利用政府補(bǔ)助項(xiàng)目對(duì)財(cái)務(wù)報(bào)表進(jìn)行舞弊的事實(shí),在財(cái)政部會(huì)計(jì)信息質(zhì)量檢查公告及審計(jì)署審計(jì)結(jié)果公告中同樣也有大量企業(yè)存在利用政府補(bǔ)助項(xiàng)目調(diào)節(jié)企業(yè)利潤(rùn)的現(xiàn)象。上市公司作為我國(guó)市場(chǎng)經(jīng)濟(jì)的重要組成部分,其會(huì)計(jì)信息披露的真實(shí)性影響著我國(guó)資本市場(chǎng)的發(fā)展。如果注冊(cè)會(huì)計(jì)師在對(duì)上市公司進(jìn)行審計(jì)時(shí)發(fā)生審計(jì)失敗,不僅會(huì)影響審計(jì)行業(yè)的聲譽(yù),還會(huì)直接影響廣大投資者的經(jīng)濟(jì)利益。根據(jù)我國(guó)資本市場(chǎng)中出現(xiàn)的審計(jì)失敗案例來看,絕大多數(shù)上市公司審計(jì)失敗發(fā)生的主要原因都是由于管理層的故意舞弊,因此文章首先對(duì)目前我國(guó)上市公司利用政府補(bǔ)助項(xiàng)目進(jìn)行舞弊的動(dòng)機(jī)進(jìn)行了分析,并根據(jù)具體的案例總結(jié)了我國(guó)上市公司利用政府補(bǔ)助項(xiàng)目對(duì)財(cái)務(wù)報(bào)表進(jìn)行舞弊的主要手段。其次,文章針對(duì)管理層利用政府補(bǔ)助進(jìn)行舞弊的手段提出了具體的審計(jì)措施,建議注冊(cè)會(huì)計(jì)師在對(duì)政府補(bǔ)助項(xiàng)目進(jìn)行審計(jì)時(shí)應(yīng)先分析舞弊動(dòng)機(jī)、了解被審計(jì)單位利潤(rùn)的構(gòu)成及主要來源,再對(duì)政府補(bǔ)助相關(guān)文件進(jìn)行有效的檢查,如果遇到問題應(yīng)及時(shí)與政府部門溝通或詢證,在審計(jì)過程中不僅要關(guān)注政府補(bǔ)助項(xiàng)目確認(rèn)與計(jì)量的準(zhǔn)確性,還要關(guān)注政府補(bǔ)助項(xiàng)目列報(bào)與披露的準(zhǔn)確性與完整性,也需要對(duì)搬遷補(bǔ)償款及投資補(bǔ)助等特殊的政府補(bǔ)助項(xiàng)目進(jìn)行關(guān)注,必要時(shí)還可以利用法律顧問及外部專家的工作。然后,文章結(jié)合了亞太集團(tuán)對(duì)蓮花味精審計(jì)失敗的具體案例,對(duì)蓮花味精利用政府補(bǔ)助項(xiàng)目舞弊的動(dòng)機(jī)及手段、亞太集團(tuán)審計(jì)失敗的原因進(jìn)行了分析,并針對(duì)注冊(cè)會(huì)計(jì)師審計(jì)過程中存在著明顯不足的審計(jì)程序提出了改進(jìn)措施。最后,文章針對(duì)上市公司年報(bào)審計(jì)中政府補(bǔ)助項(xiàng)目審計(jì)失敗問題,強(qiáng)調(diào)了會(huì)計(jì)師事務(wù)所應(yīng)加強(qiáng)建立業(yè)務(wù)質(zhì)量控制制度,保持注冊(cè)會(huì)計(jì)師的獨(dú)立性,并不斷提高審計(jì)人員的專業(yè)勝任能力,才能有效的避免審計(jì)失敗。此外,我國(guó)還應(yīng)完善上市公司的政府補(bǔ)助監(jiān)管體系,減少上市公司利用政府補(bǔ)助項(xiàng)目舞弊的機(jī)會(huì)。
[Abstract]:As the main means of our government's direct intervention in economic operation, government subsidy can not only provide funds for the development of specific industries and regions, but also promote the adjustment of industrial structure to a certain extent. In order to change the profit structure of enterprises, the government subsidy items in the financial statements are used for earnings management or fraud. The fact that some listed companies use the government subsidy items to cheat on the financial statements can be seen in the announcement of the accounting information quality inspection of the Ministry of Finance and the audit results of the Audit Office issued by the SFC. As an important part of China's market economy, the authenticity of accounting information disclosure of listed companies affects the development of China's capital market. According to the cases of audit failure in China's capital market, the main reason of audit failure of most listed companies is due to the intentional fraud of management. Therefore, the article first uses government subsidies for listed companies in China. This paper analyzes the motive of project fraud and summarizes the main means of financial statement fraud by using government subsidy projects in Listed Companies in China according to specific cases. Secondly, the paper puts forward specific audit measures for the management to use government subsidy for fraud, and suggests that CPAs should give government subsidy items. When conducting the audit, we should first analyze the motive of fraud, understand the composition and main sources of the profits of the auditees, and then check the relevant documents of government subsidy effectively. If there are any problems, we should communicate or check with the government departments in time. In the process of auditing, we should not only pay attention to the accuracy of the confirmation and measurement of the government subsidy projects, but also pay attention to politics. The accuracy and completeness of the presentation and disclosure of government subsidy projects also require attention to special government subsidy projects such as relocation compensation and investment subsidies, and the work of legal advisers and external experts if necessary. Then, the paper combines the specific cases of the failure of the Asia-Pacific Group to audit the lotus monosodium glutamate and makes use of the Lotus monosodium glutamate. The motive and means of government subsidies fraud and the reasons of audit failure of Asia Pacific Group are analyzed. The improvement measures are put forward in view of the obvious insufficiency of audit procedures in the audit process of CPA. Finally, the paper emphasizes the failure of audit of government subsidies in the annual report audit of listed companies. We should strengthen the establishment of business quality control system, maintain the independence of certified public accountants, and constantly improve the professional competence of auditors in order to effectively avoid audit failure.
【學(xué)位授予單位】：天津財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F832.51;F239.4;F812.45

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