What are the methods of fabricating false accounting vouchers?

For enterprises, it is very important to correctly fill in and strictly examine accounting vouchers to complete accounting work and realize accounting functions. However, in the process of enterprise development, some problems will inevitably appear. Some financial personnel will take advantage of the financial loopholes of enterprises to fabricate false accounting vouchers to enrich themselves and bring huge economic losses to enterprises.

In order to avoid this situation, enterprise managers should not only strengthen financial management, but also learn to identify false accounting vouchers, so as to find financial loopholes as soon as possible and make corresponding protective measures.

In order to achieve this goal, enterprise legal persons must know several methods of fabricating false accounting vouchers.

1。 False invoice

Generally speaking, there are two kinds of fake invoices, one is that the invoice itself is fake, and the other is that the contents recorded in the invoice are fake. In the enterprise, if the invoice management is chaotic, someone will take this opportunity to seize the loopholes in the internal management of the enterprise, steal, self-control or set up fake invoices and receipts, falsely report and impersonate others, and enrich themselves.

2。 Fictitious contracts and agreements

Many enterprises will forge a series of legal documents such as economic contracts, bank bills, tax invoices and customs declarations. These acts not only violate the relevant provisions of accounting law, but also defy and provoke important laws such as contract law and tax law, and are also a serious economic crime.

3。 Forging, tampering, and not truthfully filling in the original vouchers

In the process of enterprise financial management, some enterprise leaders cheat enterprise funds by tampering with the voucher requisition, taking personal expenses as enterprise accounts, or buying fake blank invoices from lawless elements and filling in false contents for enterprise reimbursement.

In fact, in enterprises, this kind of financial fraud often occurs, and the means are more diverse, so enterprises must be vigilant in management.

4。 Forged documents and invoices

In the process of enterprise management, false documents are often made, and managers will use all means to cover up the false facts in order to hide their eyes and ears. In cash transactions, even if the same invoice is set separately, the invoice amount is greater than the stub and deduction. At this time, the supplier can increase the sales revenue falsely, thus increasing the cost of the buyer, thus achieving the purpose of deducting more VAT.

In addition, by actively paying more rewards to subordinate units or business units, we can reach a tacit understanding with each other. Then, withdraw cash from the unit to reimburse consumer goods and travel expenses.

5。 Baitiaodingku

The so-called white note refers to a fraudulent means adopted by the actor to evade supervision or disclose taxes, mainly to issue or obtain invoices or payment vouchers that do not meet the requirements of formal vouchers.

Generally speaking, white stripes have the following forms.

1 IOU;

2. Use receipts instead of invoices;

3 Failure to issue invoices according to the requirements of invoices, such as failure to affix a special financial seal and failure to sign by relevant personnel;

Do not use invoices according to the specified purposes of invoices, for example, use retail commercial invoices instead of catering service invoices.

6。

falsely making out invoice

False invoicing means that the actor takes other means besides yin and yang to facilitate reimbursement of the invoice amount, as follows.

1 List false commodity names;

2. List false prices;

3. List the number and date of falsehood;

4 fake tickets are really opened, and real business issues fake invoices;

5. Fictitious unsettled accounts, manipulating asset balances;

Empty at the end of 6 years, rushed at the beginning of the year.

Among them, the end-of-year and the beginning-of-year dummy columns refer to the fact that enterprises falsely increase sales revenue and profits by issuing empty invoices at the end of the year, and then rush back in the form of returns at the beginning of the year.