In recent years, card inspect can be investigated in succession " green earth " , " boundless blessing unripe division " , " day abundant is energy-saving " wait for IPO finance affairs many cases to make false case.
Author course considers to discover, finance affairs of this kind of case builds false gimmick to have similar place more, it is to use the means empty of dummy economy business to increase income, asset and profit, make publisher outstanding achievement accords with IPO to issue a standard. But its build canvass when law of make use of sb, discover the gimmick that make a holiday is evolving stage by stage, the method is complex with each passing day, concealment the gender is stronger and stronger, investigate difficulty bigger and bigger. The article plans to combine what investigate in recent years to concern case, analyse way of dummy economy business to undertake all sorts of evolving finance affairs builds false fundamental skill to reach its case discusses the finance affairs that how identifies this type to make a holiday.
One, the logic that makes a holiday
The goal that publisher finance affairs makes a holiday is common very clear, or make the financial index of the company, wait like dimensions of profit, business income, asset achieve issue a requirement basically; Or make of the company advocate outstanding, outstanding achievement maintains business Wu growth posture, strive for better emission the price. Here the purpose falls, a few publisher that do not accord with a condition adopt the means of dummy economy business to undertake finance affairs makes a holiday, can solve many problems at the same time: Be a company advocate business Wu will become very outstanding; 2 it is the synchronous growth state that holds profit, income, asset; 3 was to consider the impact between financial index, can maintain the dovish sex of each financial index, cause auditor and the attention of superintendency branch not easily.
In building false course actually, publisher can give amount of year end profit according to issueing conditional set above all, computation goes out to need empty to increase the amount of profit in those days, turn over cipher out to need empty to increase the amount of income according to selling the index such as net interest rate again, give empty hyperplasia to produce the amount of cost according to computation of wool interest rate next, then the amount that derivation gives to be purchased phonily; The means that increases capital through empty then digests the capital that false gross profit takes up; Last publisher can disclose the amount that make a holiday every month, arrangement personnel is specific carry out.
2, the technique that makes a holiday and evolve
Dummy economy business making a holiday is project of a system, the link that involves is more, among them crucial link has 3: It is dummy client and supplier; 2 it is dummy capital shedding and posture of dummy economy business match; 3 be how " digest " the capital that dummy gross profit takes up.
The gimmick of 1. dummy client and supplier
1) establish empty shell company or use related company to undertake making a holiday
Publisher likes to use firm of correlation of pilot of effective control person commonly when dummy client and supplier, perhaps establish company of a few empty shell to undertake making a holiday, be like green earth. Publisher often uses its employee or the relative's name registers company of a few empty shell, open bank account, this kind of company does not have normal business almost, the value that its exist is in namely dummy economy business makes the part that client or supplier act in false course. As a result of its the effective control such as book of official seal, Zhang accuses to be in publisher hand, make a holiday very convenience. But, as a result of personnel, register the correlation with each respect such as means of capital, connection and publisher relatively apparent existence, add business more onefold, be identified very easily or be maintained to be correlation to trade, to publisher the risk is compared big.
2) use true client and supplier to make a holiday
Because empty shell company is discovered easily, publisher undertook improvement to this, although use true client and supplier to make a holiday, wait like boundless blessing unripe division. On one hand, client and supplier are true, with nonexistent correlation concerns between publisher, true economic business dealings exists between publisher and client and supplier. On the other hand, publisher is in true trade on the foundation, forge little part to trade phonily, some is in trade the make an issue of on the amount, some is in trade the make an issue of on the price, empty the actual condition is true, let difficult differentiate of person true and false. In the process that make a holiday, existence colludes with the likelihood between partial client, supplier and publisher, delimit in capital turn, the respect such as case card offers advantage for publisher. If client, supplier does not deserve to close, publisher often undertakes through his related company capital delimits turn, forge receipt of library of contract, discrepancy to reach close pay the record masks real financing source and whereaboutldirection.
This kind of means that make a holiday very concealment, true and false is jumbly, identify not easily. But because this kind builds what false means often needs client and supplier,cooperate, the cost that make a holiday is higher, below the circumstance that is not willing to cooperate in client and supplier, the risk that is identified is higher also.
2. uses abroad client and supplier to make a holiday
In the financial case making a holiday that investigates in the near future, publisher uses abroad client in great quantities or the supplier undertakes finance affairs makes a holiday. A kind of circumstance is to be in abroad to establish related company or empty shell company, camouflage becomes a client or supplier and publisher undertake trading phonily; Another kind of circumstance is to forge with the contract between abroad client, empty increases sale price, the income share proper motion that empty adds arranges abroad correlation to just pay.
This kind of gimmick that make a holiday concealments the gender is stronger, identify difficulty bigger, its reason depends on: It is foreign contract and existence of domestic contract itself bigger difference, identify true and false hard; 2 it is on-the-spot interview, capital, industrial and commercial data tone takes cost taller, intermediary orgnaization takes the on-the-spot course that check rarely commonly, superintendency orgnaization faces the problem of superintendency attributive, although pass abroad to superintend orgnaization attune to take relevant material, also face time tall, effect ignores long, cost want to wait for an obstacle; 3 it is intermediary orgnaization often can visit custom or case card result serves as strong evidence, and actually publisher declares at customs what when paying tax, use is the data after empty is added, intermediary orgnaization cannot discover a problem not only, and still can suffer its misdirect.
The gimmick that 3. dummy capital sheds
Use ready money business in great quantities
When a large number of natural people or SOHO existing in the client when publisher fiction or supplier, publisher often uses money of out-of-pocket expense supplier in great quantities, when getting individual money, the kind that takes cash capture to put stocks a bank, if blue cropland share makes feigned case,wait. Below this kind of gimmick, zhang face record cannot mirror real financing source and whereaboutldirection, and find out further hard, bring tremendous barrier to the cognizance that be purchased phonily and sells. But because this kind of gimmick is well-known, the doubt that gets in IPO examine and verify is more also, later publisher drop off cash accepts paid scale, adopt this kind of means to build false space to be squashed, be replaced by other gimmick stage by stage.
Forge a bank to reach proof of capital pass in and out to Zhang sheet
Appear truer and authentic to make finance affairs makes a holiday, the means that a few publisher access the tripartite evidence such as the proof to financing of Zhang sheet, bank through forging a bank forges contrail of capital pass in and out, if green earth builds a holiday inchoately to use this kind of means namely, be in later day abundant also discovered this kind of way that make a holiday in energy-saving case. Use this kind of means, the cost that makes a holiday is lower, and belong to tripartite proof as a result of bogus evidence, prove effectiveness is stronger. But the risk that this kind of gimmick is discovered is higher, if the auditor executes case card order strictly according to audit program, be discovered very easily, unless the bank is willing,cooperate to make a holiday.
Forge " true " capital flows, compose builds capital circulation
It is false that the blemish with the oldest technique that before two kinds of dummy capital shed depends on its capital shedding itself, be identified very easily so, the person that make a holiday then tries to improve to its, build capital to be forged circularly through compose " true " capital flows, achieve the goal that at the same time empty increases income, capital. The biggest characteristic of this kind of gimmick is, all capital delimit turning is true, have in the bank according to can be being checked, but if continue along the contrail of capital pass in and out,find out forth, can discovering fund is real is turn in the loop circle.
Make a holiday inchoately, publisher often uses bank financing to delimit the means compose that turn builds capital circulation directly, contrail of capital pass in and out is clearer, close pay money often can one to one correspondence, because this need abide is worn,capital delimits shunt mark is found out can. Later, publisher begins to break big fund, or its the real fund with many interfuse delimits in turning, delimit through many different companies or bank account turn, put in collect 's charge, the correspondence that covers fund concerns and delimit shunt is slash, to find out and identify choose a site for the capital to bring greater difficulty. In addition, still publisher endorses through the bank acceptance, impawn, direct perhaps distort on bank bill receive drawee to the means such as the name is masked or cut off contrail of capital pass in and out.
Forge or distort the bank accepts paying certificate
Publisher is in forge through true client or supplier when trading, a lot of moment did not obtain the cooperating of client and supplier, it is to lend its the job that name creates a holiday all right only. Here case falls, publisher ground is real trade proper motion forges the element of the contract to trade phonily the primitive proof such as receipt of library of contract, pass in and out. In the meantime, to cooperate to trade dummily, arrangement correlation just undertakes capital delimits turn, forge contrail of true capital pass in and out, but because the bank receives the meeting on paying certificate to show,close truely pay unit, close to mask pay unit and trade the case with abhorrent adversary, publisher often distorts directly the bank receives paying certificate to go up close pay unit name, or forge a holiday directly accept paying certificate, mask the real source of capital and whereaboutldirection.
Use a bank acceptance to mask capital to shed shunt mark
Publisher need not close actually pay any fund, pass a bank acceptance only endorse it is OK to make over the capital that finish is on the move. The correlation of publisher just makes over received money order publisher via endorsing for many times, publisher is OK accept or continue to endorse make over. As a result of via endorsing for many times, final acceptor or remitter and publisher and its correlation just may not have any relations. Publisher withholds photocopy of bill of exchange only in the primitive proof of keep, endorse recently make over Xerox; The case that registers endorsee of the skill after before one hand endorser, remitter is mixed only in stage Zhang, because this is become accept of bill of exchange or endorse after going out, cannot examine from inside the financial data of publisher keep whole endorse process, cannot identify the capital between publisher and its correlation Fang Zhi to delimit thereby turn relation. Go to a bank check endorses when the process, can be in only travel giving a bill or accept travel check, the cost between meantime and economic cost are higher, and check endorses the importance of the process often can be ignored by the auditor.
Use the business such as bank credit to sever capital loop relationship
The correlation of publisher square or after the supplier receives capital or commercial money order, use at remanding directly bank loan, or as bail, or use impawn of bill of exchange at opening silver to the bank ticket or obtain new loan, publisher of the regurgitate after turning via delimiting for many times again. Because bank impawn, reimbursement was joined in the loop, again the link of loan, lose a track very easily when finding out capital to flow to, also make sure the correspondence between capital concerns hard, factitious ground cuts off capital to shed shunt mark.
4. is digested " the capital that dummy gross profit takes up " gimmick
Publisher if empty increases gross profit, the corresponding fund that must empty is added is flowed into (when be being flowed into without capital, the capital fund that must empty is added hangs Zhang) , how is the capital that this part empty increases digested and be not detected, it is the problem that the person that make a holiday faces. In building false course actually, the person that make a holiday " digest " means is varied, gimmick also is more and more concealment.
Empty increases bank deposit
The simplest and direct method pays through forging a bank to close namely proof, the bank increases bank deposit to the means empty of Zhang sheet. This kind of means is in inchoate use for place of a lot of the company that make a holiday, if green earth makes feigned case, but as a result of easy by discovery, at present rarer person is used.
Empty adds receivable money
Empty adds receivable money is one of commonner practices. Below this kind of means, the gross profit share that empty increases is flowed into without real fund, publisher hangs his Zhang to be receivable Zhang money. The advantage of this kind of gimmick depends on need not forging contrail of capital pass in and out, concealment the gender is taller, but be faced with the following two problems:
It is the Zhang that hangs Zhang for a long time to bring about age problem. If hang Zhang for a long time, plan carry bad Zhang to prepare scale very tall, have bigger negative effect to profit. In addition, hang Zhang item for a long time to cause the auditor's attention easily.
2 it is the case with result of card of the case when facing audit and Zhang face abhorrent data. To solve a problem, some publisher differ receivable client contract the money below is wrapped together, let a person cannot one to one correspondence, return old Zhang with new Zhang, maintain Zhang age to be inside shorter time from beginning to end; Some publisher use the means of confuse one thing with another, the under one's name that remembers the fund that receives A client B client (often accompany distort bank a certificate for drawing money) , assure the money that Zhang face does not appear to did not call in for a long time; Some publisher are reporting period end uses false trade bill to rush touch receivable money, period hind turn again time, escape bad Zhang preparation plan carry. It is a problem after solving, some publisher are colluded with with the client ahead of schedule, demand the other side provides false ask card letter; Some publisher use an auditor to carry out the behavior of audit program not strictly, falsify case card directly. The weakness of this kind of means is as the dimensions that make a holiday bigger and bigger, time is longer and longer, the remaining sum of receivable Zhang money can roll bigger more.
Empty adds goods in stock
In a few goods in stock hard valuation, hard the industry of check, using empty to add goods in stock to digest empty to increase capital is a kind of commonner practice. When goods in stock hard when check, empty adds stock main way is empty is added purchase an amount, and often be cash is purchased, let a person cannot find out capital whereaboutldirection, cannot have check to having goods in stock namely at the same time. The finance affairs of blue cropland share that typical case undertakes aquiculture namely makes feigned case. In goods in stock hard when valuation, partial publisher basically uses empty to add the kind of the price, if the price of nursery stock follows tree age, tree to form, breed differs and have distinction, and the market reference value that often lacks maturity. When to its in the auditor the price has doubt, publisher finds exculpatory reason easily and the rationality that checks reason hard. The weakness of this kind of means and empty increase receivable Zhang fund similar, as the dimensions that make a holiday bigger and bigger, time is longer and longer, stock remaining sum can roll bigger more. Be worth what carry is, the kind that the author sends existing publisher to adopt empty to add empty of ＼ of goods in stock to reduce cost comes empty increases profit. Publisher empty adds stock skill very concealment, it is to be in above all maintain the case with purchase total amount particular to fall, the person purchases an amount to increase, key is low buying order price; It is to increase investment to yield next rate, thereby amount of finished product of empty increase production, reduce cost of manufactured goods unit; Achieve empty to add goods in stock through these two kinds of means, empty reduces cost thereby the intent that empty increases profit.
Empty increases the long-term capital such as fixed assets
In a series of financial cases making a holiday that investigate in recent years, this kind of means is applied more. A kind of means purchases fixed assets phonily namely, in establish the long-term capital fund such as the project, if day abundant is energy-saving,use the means that purchases machine equipment to abroad phonily. Another kind of means is empty increase capital purchase the value, publisher uses partial capital fund the nonexistent open and active market, weak point that gains evenhanded value hard, random theory increases the price when asset is bought.
5, empty increases income, capital, compose builds capital circulation
Forest land access is bought to be with some publisher below exemple, elaborating publisher is how to circulate through establishing empty shell company, compose to establish fund, achieve empty to add income, empty to add the destination of asset.
Institute of as above plan is shown, publisher the first pace is to establish A of company of an empty shell first, use technically at signing forest land access to make over a contract with the villager; The 2nd pace is publisher and villager be in harmony access of weak good forest land makes over a condition; The 3rd pace signs Lin Quan to make over an agreement by A of empty shell company and villager, pay the villager to transfer a money by the agreement; The 4th pace is A of empty shell company and publisher sign Lin Quan to make over an agreement, publisher pays by high price transfer a money; The 5th pace is A of empty shell company the Lin Quan that did not use the rest makes over a paragraph to delimit turn to B of empty shell company; The 6th pace is publisher and B of empty shell company sign commodity to sell an agreement, b of empty shell company makes over received Lin Quan the paragraph to turn time to publisher. After passing afore-mentioned courses, outside making over paragraph P except the forest land that pays the villager actually, after 19P of the others capital goes out with buying intangible assets name to turn from publisher, via A of empty shell company, B, answer publisher with selling the form that returns a money to turn again, realized the loop of capital, at the same time empty of publisher Zhang face increased the business income of the intangible assets of 19P and 19P.
6, the characteristic that makes a holiday
The purpose is clear
The end that publisher uses dummy economy business finance affairs to make a holiday is very clear, issue a requirement to accord with namely, realize IPO smoothly. Because build false need to pay bigger cost, after IPO is successful, publisher needs time to digest the deficit that creates a holiday to stay before, stem from those who make a holiday is inertial drive, often meet proceed finance affairs makes a holiday, expect to pass again financing or diddle bank loan will maintain capital loop.
Concoctive careful, carry out accurate
More, chain compares the department that dummy economy business finance affairs creates a holiday to involve long, time is longer, accordingly, commonly the organization after company management layer passes careful plan is carried out. In the process that make a holiday, each basically participate in personnel division of labor to make clear, somebody is in charge of giving counsel, arrange as a whole; Somebody is in charge of making capital delimit turn to plan and attemper; Somebody is in charge of attempering according to capital the circumstance forges the original bill such as contract, official seal and discrepancy library sheet accordingly; Somebody is in charge of dealing with the auditor's audit. In plan, executive process, normally still professional is participated in plan, organization and carry out. If be in green earth case, staff of some accountant office conspires with company management layer, share a plan and carried out whole finance affairs to make false conduct.
Below careful plan and deploy, the executive course that whole finance affairs builds a holiday is very exact, the amount that make a holiday how many, need each what primitive proof, link how to be coordinated cooperate, need achieves expecting a result is very accurate. Author discovery uses dummy economy business finance affairs to invent false publisher, its wool interest rate is very stable, annual income, asset, profit increases rate also very match.
Beguiling sex is strong
Dummy economy business finance affairs builds what false means belongs to systematization to make a holiday, gimmick is very professional, beguiling sex is stronger. The logistic relation between each financial index is paid attention to when making a holiday, can escape what the auditor analyses sexual check process to probe. If green earth case is medium, the wool interest rate of publisher past years is stabler, the relation between each course holds income, asset, gain basically synchronous posture, take course of analytic sex check, discover firm financial standing has unreasonable place very hard.
At any cost, sequential and deadly
To make a holiday, publisher often not plan cost. The holiday is made in dummy economy business finance affairs in, the main cost that makes a holiday includes the following fields: It is capital delimits turn all sorts of cost in the process, use the cost of other account; 2 it is to give participate in give counsel, the interest of the member that build dummy; All sorts of 3 duty that are pay of dummy business need are expended, wait like value added tax, income tax, custom duty; 4 it is the dividend distribution that dummy outstanding achievement brings about; 5 it is to pass all sorts of means to turn the asset inside Zhang to be produced for Zhang foreign capital. Accordingly, in capital loop process, capital will be ceaseless prediction of a person's luck in a given year, and on the other hand, grow to assure outstanding achievement, need empty increases more income and profit, to achieve this one goal, publisher besides the frequency that increases capital have enough to meet need, more important is to need in a steady stream to complement ceaselessly more capital. Accordingly, once publisher begins to carry out dummy economy business finance affairs to make a holiday, often can be immersed in prisoner dilemma. Once stop finance affairs to make a holiday, its outstanding achievement can steep fall instantly, the cost that makes a holiday cannot be redeemed; If continue,finance affairs makes a holiday, with respect to need more capital maintain the false appearance that outstanding achievement grows, when capital has no way out, bubble is met burst.
After once expose,dummy economy business finance affairs makes a holiday, it is deadly if really ever since, participate in the staff that builds a holiday to be able to get not only severe legal sanction, appear on the market the production of the company is managed also can be affected badly, after the regulation that retreat city comes out, this kind issues the company that appear on the market to may face the penalty that removes city false.
3, the identifying that makes a holiday
Although beguiling sex is strong,dummy economy business finance affairs makes a holiday, gimmick major, identify difficulty bigger, but be not without mark but abide. How does combinative case analysis identify this type finance affairs to make a holiday below.
Publisher X company submitted IPO application 2012, its parent company has steel structure, steely commerce, cold curved machinery, energy-saving plank, steel structure 5 business board such as energy-saving building development piece, publisher is among them one stature company, advocate the production that business Wu uses energy-saving board for of all kinds building, sale and construction. Financial data shows, came 2010 2012, the fixed assets of publisher and in build a project aggregate grow 231 million yuan from 86.62 million yuan, compound increase rate makes an appointment with 63.29 ％ ; Business income grows 271 million yuan from 110 million yuan, compound increase rate makes an appointment with 56.72 ％ ; Net profit grows 59.7 million yuan from 24.45 million yuan, compound increase rate makes an appointment with 56.26 ％ ; Each years gross profit leads publisher to be stabilized quite, mix for 36.17 ％ , 36.36 ％ respectively 33.32 ％ . 2009, the sales revenue amount that publisher carries company of associated square steel structure, construction company to come true amounts to 35 ％ , the purchase that comes true through related square trading company amounts to 36 ％ ; But amount of associated 2010 sale under 1 ％ , associated purchase only 5 ％ left and right sides; Mixed 2011 2012, correlation is sold and purchase disappear basically.
Union is not financial information to analyse the rationality of financial information
The manual of raise capital by floating shares that publisher announces contains financial information and information of blame finance affairs, need pair of relevant finance affairs not only when the analysis the associated sex between data, unusual sex holds attention, more important is to want to develop state, publisher from macroscopical economy environment, industry be expert at the position in course of study, publisher is overall the information of blame finance affairs such as management circumstance sets out, analyse the rationality of its outstanding achievement and financial data. After studying manual of its raise capital by floating shares, will pay close attention to key focusing at two doubtful point: It is the wool interest rate of outclass a person of same business, and wool interest rate is unusually stable, income year after year grows quickly, ignore the effect with economic fluctuant cycle; 2 it is correlation trades to drop quickly suddenly, dan Jisheng produces management environment, condition to did not happen to change considerably, do not accord with its history to produce the characteristic that manage.
Analytic income grows to lead the rationality of outclass a person of same business with gross profit quickly
Consult discovery of manual of raise capital by floating shares, publisher reports period adduction enters progressively growth, compound increase rate is close to 57 ％ , annual wool interest rate is controlled in 36 ％ , very stable, and the average level that 20 ％ control outclass industry. The author thinks its income and existence of data of wool interest rate are unusual, set out from angle of information of blame finance affairs further then the rationality that analyses its outstanding achievement. Came 2009 2012, wave motion of industry of our country real-estate is bigger. Publisher ties the company that provides energy-saving board for the building, closely related the boom level that its run circumstance and real-estate industry. In the meantime, the author understands the product of publisher to wait for a respect to be done not have in technology, brand, market through a person of same business remarkable the advantage at a person of same business. Accordingly, the author thinks the company manages outstanding achievement to have apparently be contrary to at big management environment.
Analyse the rationality that correlation trades to drop quickly suddenly
Consult discovery of manual of raise capital by floating shares, publisher ever happened to more correlation is sold and be purchased with related company 2009, occupy annual to sell the scale that purchase to all achieve 35 ％ . In subsequently came 2010 during 2012, the as square as afore-mentioned correlation correlation between sells publisher and purchase all light, occupy than exceeding 5 ％ commonly. The management pattern that shows to publisher undertook an analysis, the steel structure company that discovers more professional work relies on publisher to be engaged in building construction at controlling person under one's name actually and construction company, natural on business presence depends on a relation. The author thinks the dependence of this kind of business is short-term inside very difficult change, publisher is impossible to original business mode abandons between one night, produce income of the implementation below major change circumstance, profit to go against the growth of economic cycle in business mode.
Analyse crucial financial data and data
In light of the data of concerned finance affairs such as the income that shows from inside manual of publisher raise capital by floating shares, asset, profit and financial index, publisher financial standing and outstanding achievement are good. But in light of information of combinative blame finance affairs, interest rate of its income, wool and correlation trade to have apparently unusual place, accord with dummy economy business finance affairs to build false characteristic quite. Accordingly, the author makes false technique according to business of preamble fiction economy finance affairs, the financial data that gains a few respects such as pass in and out of asset, capital analytic publisher client and supplier, newly mainly and financial data.
The analysis of client and supplier
The author just basically faced client and supplier to undertake an analysis from the following: It is to pay close attention to the adds newly client inside report period and supplier circumstance. Analyse above all adding client and supplier newly is legal person or natural person, so legal person, whether is affirming its report period inside new establish a company, so, get its further industrial and commercial information, analyse its and publisher to whether wait for respect existence correlation in means of personnel, connection, business address, capital. So natural person, pay close attention to its and publisher and its correlation whether is square personnel put in correlation. The intelligence that analyses client and supplier next and ability and sale and purchase an amount whether match. Join case of capital pass in and out finally, the analysis closes pay to whether exist unusual, come-and-go money is unusual grow.
Add the analysis of asset newly
Because digest empty to add gross profit to take up,the means of capital is compared much, because this is more complex to adding the analysis of asset newly, needing judgement publisher is to use Xu Zengyin the means of the liquid assets such as travel capital, receivable money, goods in stock, or fixed assets, in the pattern that establishs the long-term capital fund such as the project. In this case, the author passes the trade off study of 3 years of financial forms for reporting statistics, discovery publisher fixed assets, in build a project growth is rapid, further examination discovers publisher adds fixed assets newly, in build a project apparently unusual. Publisher ordered the machine equipment with larger amount to abroad, partial machine equipment is as long as two years to had be notted import actually, already the cycle that order is in the machine equipment of enter an item in an account one year to be controlled partly more. When checking its to import customs declaration, publisher with be being experienced for many times during IPO say customs declaration original is missing for audit, only photocopy. The author is right all imports equipment customs declaration photocopy inside report period undertook checking, the odd numbers of customs declaration existence that discovers different a particular year is consistent, and name of personnel of custom nucleus autograph is similar, doubt seems the case of be caused by of a slip of a pen when forging customs declaration.
Circumstance of capital pass in and out is analysed
Bank financing pass in and out analyses the circumstance that increases capital the analysis that basically combines pair of clients and supplier, newly to undertake. The author is preferential choose an adds newly having inside report period interrogative client and supplier, reach what add newly to have interrogative fixed assets and in build a project, check its to close pay circumstance, discovery puts in the following problem: It is the payment that purchases asset the proof is primitive the bill is not total, cannot affirm true pay; 2 it is publisher uses the means of the bank acceptance generally to have close an account. Then, checked silver-colored ticket mainly endorse circumstance, those who discover client or supplier before skill or hind the is publisher actually correlation in skill square, doubt is like the ticket that use silver to mask real financing source and whereaboutldirection.
Information analyses other blame finance affairs
The range that is not financial information is wider, information of the member that include publisher person, production manages information to wait a moment. The author discovers personnel of publisher finance affairs changes frequent, inside report period, the financial personnel of above of half the number is changed, average and financial personnel holds a post time is controlled in a year. Publisher reports period inside sudden change bank is main account, but did not change bank, and the case of bank ask card that is the same as a bank with the city answers case to exist on the format difference, the bank is distinguished to Zhang sheet at normal form, still partial bank does not have a bank to sign an order to Zhang sheet. A variety of evidence show above, the dependability of information of publisher finance affairs is put in doubt.
Get crucial evidence to confirm from tripartite
As a result of dummy economy business model making a holiday is administrative layer fraud, it is the behavior making a holiday of systematization, often obtain decisive evidence very hard from publisher interior, need changes the look to publisher exterior, wait like bank, custom, client and supplier, the respect such as the authenticity that flows from capital mainly, trading authenticity takes testimony to their attune.
Be aimed at the doubt of custom customs declaration, the author undertook advisory to custom designedly, verify condition of customs declaration odd numbers, get the answer with cannot unanimous odd numbers of customs declaration of different a particular year. The authenticity that for test and verify its capital sheds, author group person kisses to take a bank toward bank attune odd to Zhang, the bank that will acquire from the bank undertakes comparing is opposite to journal of Zhang sheet and publisher bank, discover publisher not only much plan bank deposit, still discover publisher existence distorts the bank receives paying certificate to conceal fund the behavior of real source and whereaboutldirection. So far, the act that publisher uses way of dummy economy business to undertake finance affairs makes a holiday is exposed undoubted.
Strange flower finance affairs makes feigned case example
According to government-owned net statistic, since 2018, card inspect is met already the altogether of administrative punishment item of dispatch has 59, among them orgnaization punishment has 18, the case making a holiday that highlights particularly still has company of a lot of strange flower besides the Shenglaida that initiates a beginning.
5 ocean build: Achieve an accountant oneself quits law
5 ocean are built, zhejiang carry on promotes person family name, blame appear on the market company. Company scope of operations is with the building construction is given priority to, involve estate manage of design of development, tourism, building, inspect, seek advice, development of domestic and international commerce, mineral products and sale.
In April 2015, the company can apply for to issue debenture to card inspect, in order to settle operation capital need. Issued debenture finally 2015, collect capital 1.36 billion. And the financial forms for reporting statistics that serves as 3 years of first phase that issue a basis, via superintending sectional put on record investigation is the fact that issues bond false. The method that make a holiday also is can says " novel " : Deal with what the receivable money to building an unit downstream and upper reaches purchase Zhang to undertake is opposite touching.
Carry afore-mentioned creditor's rights and debt " to touching " Zhang Wu processing, empty decreases an enterprise to was mixed to the receivable Zhang money during 2014 2012 handle Zhang money, come true thereby little plan carry bad Zhang preparation, add up to empty increased the profit of 250 million.
Kunming machine tool: Everything is complete by fiction
Kunming machine tool is in sign sale contract with the client, the other side pays a part payment for goods only, the circumstance that the product has not delivered goods fell to affirm income; In addition, kunming machine tool still adjusts 3 income that gained 2014 affirm to 2015.
Kunming machine tool and partial agency or client sign false contract, the other side purchases product of Kunming machine tool phonily and down payment, but final not pick up the goods, machine tool of later period Kunming client of deposit go back, perhaps retreat goods to undertake handling according to the client directly, complete false sale.
Golden subfamily ability: Decompose the index that make a holiday by the month
2013, golden subfamily ability considerably deficit 121 million. Have a deficit to twist, the Zhou Xuhui that president assumes when placed a company to be 30 million yuan of right-and-left target when annual interest embellish in the beginning of the year.
To achieve the profit goal that the beginning of the year makes, financial personnel discloses data to the month, undertake doing Zhang according to this data, through dummy client, forge a contract to make false sale, return empty of ground of form a complete set to increase bank deposit at the same time 218 million, and factual account remaining sum is only 1.389 million.
Final, to overfulfil a target, the company is dummy false construction project contract, forge a bank to pay receipt 310 million, corresponding ground empty adds bucking of the imprest project money of 310 million, bogus to expect the product sends and receive a record, conceal expense...
Finance affairs builds false passport and harm
The common method making a holiday on finance affairs basically has 6 kinds
1, use the correlation between the enterprise to trade, raise management outstanding achievement, color finance affairs reports.
2, through " bubble recombines " , or assault undertakes asset is made over wait for means, pursue a kind of gewgaw short-term action that pursue interest.
3, the real value of Zhang face asset and asset itself deviates from, the fictitious asset in the balance sheet is permeated in great quantities.
4, appear on the market the company accuses a partner to make public or invisible take up its distribute a fund, the risk announces unidentified.
5, make a holiday publicly wantonly, the person is fictional and primitive proof, issue the financial accounting report that provides beguiling sex extremely.
6, or item predicts indebted respect announces especially not ambiguous, complete or evasive announce.
Finance affairs builds false harm
Company finance affairs builds the capital market of each country of false alive bound is existence, want to have enough interest only, build a holiday to be eliminated very hard.
Finance affairs builds a holiday to be able to destroy market economy order not only, cause macroscopical adjusting control and microcosmic and decision-making error, still can offer for economic crime activity convenient, cause corruption, add astatic element of the society even, order of the economic impact of ultimate disturbed society, disturbed socioeconomy.
And financial ginseng and built a holiday to rot badly the sincere letter of the industry. Honest be as good as one's word is the main demand of social morals, it is the basiccest ethic of every citizen, and as often work with the accountant of gold contact with and accounting personnel, more Ying Cheng is believed the first, true reflect economic activity item objectively.
Think conversely, so " brillant " financial information cheat can apply freely, if can be this enthusiastic pour into on the career, important matter He Chou won'ts do, how with respect to sideslip. Did not get a benefit not only finally, bite off own head instead.
(Above content offers reference only, do not make operation proposal. If be operated by oneself, notice a storehouse position control and risk conceit. Notice a storehouse position control and risk conceit..
