Relevant cases of accounting integrity problems

Accounting integrity is a hot topic in China's accounting field and even in the whole social and economic field. In recent years, Accounting integrity? This word also frequently appears in people's daily life, news media and various academic journals. The following is a case about accounting integrity that I share with you. Welcome to read!

Accounting Integrity Case Analysis 1: Case 1: Chen Mou is 35 years old. From 2000 to 2007, she worked as a cashier in South Wujiaohua Company and as an accountant in Jiulongpo Branch. Chen Mou likes buying clothes very much, but because of his low income, he has a bad idea. And after that? She changed a brand name in two or three days. ? Colleagues are envious. Chen Mou's abnormality aroused the company's suspicion. The company quietly arranged for someone to audit the accounts and found that she had misappropriated 440 thousand yuan of public funds. Jiangbei District Procuratorate accused that 6.5438+0.9 million yuan was illegally occupied by her by means of invalid check stub bookkeeping, and more than 200,000 yuan was directly misappropriated by her.

Case 2: A 33-year-old from Tongzhou District, Beijing, worked as a part-time accountant in Beijing Capital Tian Yi Technology Co., Ltd., Beijing Jinshengcheng Trading Co., Ltd. and Beijing Wen Hui Technology Development Co., Ltd. controlled by Cai (handled separately). From February 2005 to June 2006, knowing that these three companies had no actual business activities, she was instructed by Cai to purchase 175 special VAT invoices from Beijing Mentougou District State Taxation Bureau and Beijing Xuanwu District State Taxation Bureau in the name of the above three companies, and made VAT tax returns. Cai alone or together with Wang (dealt with in another case) and others falsely made out 145 special VAT invoices for several companies, falsely made out tax of * * 2.09 million yuan, and deducted tax of * * 19 1000 yuan. After the incident, the tax was recovered by 560,000 yuan.

Case 3: Liu Jinhong, a female accountant of a rural credit cooperative in Xinxiang County, Henan Province, embezzled 500,000 yuan of public funds for her own consumption to satisfy her selfish desires. In order to repay the misappropriated funds, she managed to defraud others of 800 thousand yuan. The Xinxiang County Court of Henan Province recently made a first-instance judgment, and Liu Jinhong decided to execute a fixed-term imprisonment of 19 years and impose a fine of100000 yuan. Liu Jinhong, a native of Xinxiang County, Henan Province, is in his early thirties. He works as a cashier and accountant in the rural credit cooperative in this county. In 2007, taking advantage of her position, she transferred the company's public funds to the bankbooks of several acquaintances, totaling 500,000 yuan, and used these public funds for expenses such as buying houses and cars. In 2008, in order to pay off the misappropriated public funds as soon as possible, Zhang, the cashier of a county company, was found on the grounds that his printing company needed capital verification, and he defrauded 800,000 yuan in cash with an expired bank acceptance bill invoice. Shortly after the incident, Liu Jinhong surrendered himself voluntarily and returned the stolen money of 460,000 yuan.

Case 4: From February 2004 to May 2006, Chen Mou used him as the financial accountant of an electronics factory in Panyu District, and was responsible for the calculation and payment of employees' salaries, and added hundreds to tens of thousands of yuan in the total column of the payroll every month. Then, Chen Mou created two employee accounts in the name of his younger brother and boyfriend on the salary transfer bill handed over to the bank, so as to transfer the increased amount to his own salary account and the account of his younger brother and boyfriend respectively. After auditing, during the two years, Chen Mou increased his salary by 78,265,438 yuan +0,065,438 yuan+0 yuan, which has been transferred to his account for daily consumption. One day, after the factory cashier found that the bill was abnormal when printing the bank list, Chen Mou confessed the facts of corruption to the leaders of the electronics factory and surrendered himself to the public security organ the next day.

Case analysis of accounting integrity II: Wang He and Zhang originally had a happy little family, one living in Wendeng and the other in Rongcheng. However, at a friend's party in Weihai in the winter of 2006, they fell in love at first sight and soon fell in love and lived together. In order to be together for a long time, Wang soon returned to Wendeng's hometown to divorce her husband and came to Weihai alone. Zhang, who returned to his hometown in Rongcheng and divorced his wife, was resolutely opposed by his family. In desperation, Zhang gave up all his property, left his hometown with his 6-year-old son, and lived alone with Wang.

The lover gave up all his property for himself, which made Wang feel guilty and moved, and vowed to let his lover live? Happy life? . However, when they left their original family, they also lost their original jobs. For a long time, they and Zhang's children could only live on the property shared by Wang when he divorced.

In May, 2007, Wang saw an advertisement for an accountant on a website in Weihai. Thinking that he had worked in a joint venture in Wendeng for more than ten years, Wang decided to apply.

After interview and business assessment, Wang was successfully hired. Because she knew the business and worked hard, she was quickly appreciated by the boss of the company. Soon after, the cashier of the company resigned because of something, and it took a month for the new cashier to arrive. The boss who trusted Wang temporarily handed over the cashier's job to Wang.

When handing over the work with the original cashier, Wang found a blank transfer check. The company's financial stamp and boss's stamp on the check were stamped, but the time, money and endorsement were not filled in, so she secretly hid the check. At the end of 2007, Wang went home and told Zhang that the company's business was very complicated and there were loopholes in financial management, so they could take the opportunity to earn some money from the company. At the end of June 5438+ 10, 2008, Wang took out the transfer check that had been hidden for several months, and successfully withdrew 370,000 yuan in cash from the company account and deposited it in another bank in the name of Zhang. The day after the job was done, Wang left the company on the grounds that his father was seriously ill.

After the Spring Festival in 2008, Wang still lied that his father was in poor health and needed to take time off, and the boss of the company didn't think much. Suddenly one day, the boss's mobile phone received a short message from Wang: there was a letter in the drawer of the company's finance room. Please have a good look. After finding this letter in Wang's drawer, the boss was surprised and found that it said? I know the situation of the company, so it's up to you what to do. . The boss with a bad feeling immediately went to the bank to check with the cashier. After investigation, on June 25th, 65438, Wang withdrew 370,000 yuan in cash from the bank on the grounds that the company gave benefits to employees.

In order to prevent the situation from getting worse, the boss contacted Wang by SMS, hoping that she could send the money back on her own initiative. However, after a short message exchange, the boss's heart was completely cold: Wang not only refused to admit his mistake, but intensified his efforts and asked the boss to take out another 500 thousand? Buy? Safety of company and family. After receiving the report from the company, after a large number of investigations, the police handling the case arrested Wang and Zhang in Rongcheng.

Case Analysis of Accounting Integrity Part III: Case 1: At 2 o'clock in the afternoon on June 2, 2009, Nanjing Commission for Discipline Inspection asked the suspects Wang and Ma to talk to the head office. During the conversation, Wang confessed the fact that Luqiao Company set up a private vault, and asked his wife to send a USB flash drive from home to record the source and general destination of the vault account and the bank card for storing the vault funds. The Commission for Discipline Inspection immediately questioned the detailed accounts of the small treasury. Wang lied to the Commission for Discipline Inspection that the account had been destroyed as agreed with Ma and Chen.

After the conversation, Ma and Wang immediately got together to discuss and suggested not to leave books. Both Ma and Wang agreed, so the driver Sun Dongcheng (who has been released on bail pending trial) drove the above-mentioned personnel to Wang's home overnight, asked for the original voucher of the small vault, and then drove to the Xiangyang River construction site of the Olympic Sports Center. Hecheng took the vouchers and burned them on the stoves of migrant workers on the construction site. The small treasury accounts of the above two key projects in the city were destroyed. In the remaining years of 1, Luqiao Company took 4.652 million yuan in cash from the construction team by falsely reporting the advance payment to its affiliated water conservancy corporation, of which 1 10,000 yuan was used for business entertainment. Business meals cost more than 400 thousand; The bonus and overtime pay of the project department reached 6,543,800 yuan+0,340 yuan; The bonus and overtime pay of relevant personnel totaled more than 370,000 yuan; The cost of transportation and communication reached more than 240,000 yuan.

Case 2: A real estate investment consulting and development co., Ltd. took Ms. Mao as the company accountant and took advantage of her position to take public funds of 6.5438+0.34 million yuan, and sued the court, demanding that Mr. Mao return the money in full and hand over the financial books. Under the auspices of the court, Ms. Mao returned the detailed accounts of the company, and the court ruled in the first instance that the company's claim for refund of money was not supported.

Ms. Mao worked in our company as the treasurer from June 5, 2005 to October 5, 2005/KLOC-0, and then worked as an accountant and cashier. On May, 2007 1 1, the company informed Ms. Mao not to work in the company any more, and then the labor relationship between the two parties was dissolved on the same day. In the middle of June 5438+ 10 of the same year, the company sued the court for Ms. Mao's possession of public funds10.5 million yuan.

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