Card inspect can announce the case that punished finance affairs many cases to make a holiday 2018, include Shenglaida, traditional Chinese medicine to accuse, machine tool of Jin Yake ability, Kunming, small make up from the means that make a holiday, motive that make a holiday, money newspaper feature is mixed how be on guard wait for angle to arrange relevant case, offer everybody to consult.
Case one: ST traditional Chinese medicine is false record business income
Motive: 2010, 2011, *ST traditional Chinese medicine is successive two years of deficit, company stock trades to be executed to retreat city risk caution by the stock exchange. To avoid to retreat city, contented maintain appear on the market the financial condition such as the business income that positional place needs, *ST traditional Chinese medicine prepares to adopt measure to increase company business income. This is ST financial adjustment and make a holiday most most most the commonnest motive.
Means: *The parent company that ST traditional Chinese medicine controls a limited company of science and technology of partner Wuhan new generation admires sail company to fasten unit of member of company of couplet of collaboration of Shanghai town industry. 2012 3, April, *some contacts Zu Chang of Teng of trustee of ST traditional Chinese medicine, Zhu Zhongliang and Ding Mou of couplet company chairman, ask traditional Chinese medicine of *ST of fourth such-and-such band to increase business income. Shanghai of company of subordinate of company of couplet of fourth such-and-such arrangement is fair join industrial limited company (the following abbreviation is fair close industrial) help *ST traditional Chinese medicine begins rolled steel commerce to do business in order to increase income.
In May 2012, *ST traditional Chinese medicine establishs glad of subsidiary Shanghai another name for Hubei province industrial limited company is particular begin professional work of rolled steel trade. E Xin is industrial and relevant business is main promote by Gong Xiaochao, Zhou Wei, be in charge of carrying out south Huang Lihua, Chen Jie, Lin Zheng, fair combine industrial and relevant business main by Gong Mou (fair suit industrial general manager) be in charge of carrying out with a vise general manager. *The Huang Lihua of ST traditional Chinese medicine and fair adding up to industrial Gong Mou is husband and wife, basis " appear on the market company information exposure runs way " (card inspect can make the 40th) the 71st regulation, fair close industrial for legal person of correlation of *ST traditional Chinese medicine.
Came in September 2012 in October 2013, e Xin is industrial with fair close industrial or fair the tripartite company that joins industrial arrangement produces marketing of 20 rolled steel, accumulative total affirms income 144, 201, 93.66 yuan. Via checking, e Xin is industrial the rolled steel trade that share, flow without true goods and goods; The pick up the goods that place of signed contract of rolled steel purchase and sale adds is only, place of not indicative pick up the goods must rolled steel number, cannot pick up the goods; tripartite storehouse expresses the deposits rolled steel share that row of contract of rolled steel purchase and sale shows to had not deposited relevant rolled steel. Accordingly, afore-mentioned rolled steel marketing that industrial happening ought not to affirm E Xin income.
*49 what year report announced ST traditional Chinese medicine 2012, 188, in 991.55 yuan of business income, have 41, 151, 951.13 yuan of glad that it is another name for Hubei province are industrial the sale of 4 rolled steel that ought not to confirm affirms income, this year reports the existence of business income data of exposure is false.
*111 what year report announced ST traditional Chinese medicine 2013, 418, in 59.5 yuan of business income, 16 add up to 103, 049, 142.53 yuan of glad that it is another name for Hubei province are industrial the rolled steel sales revenue that ought not to affirm. This year reports the existence of business income data of exposure is false.
Characteristic of forms for reporting statistics and be on guard: ST traditional Chinese medicine attributes completely dummy income and gain this kind, profit watch income grows considerably, but because be new,add business, actually alien is on guard very hard. Best method is the angle of driven machine, be far from the ST that will retreat city.
Case 2: Empty of golden subfamily ability increases income, profit
Motive: Golden subfamily ability 2013 considerably deficit, to reverse the loss of the company, avoid ST.
Means: Ren Dong thing grows Zhou Xuhui to be in when the beginning of the year placed a company to be when annual interest embellish 2014 3, 0 yuan of right-and-left targets. Every Ji Mo, financial chief holds the post of when golden subfamily ability (Zhang Fade is before June 20, 2014, it is later Ding Yong and) the quarterly profit datagram that the year profit target that actual profit data mixes meeting general to decide according to the beginning of the year decomposes accuses Zhou Xuhui, decide the profit data that discloses external when the quarter finally by Zhou Xuhui.
Was 2014 above all year report empty increases profit amount 80, 495, 532.4 yuan. Golden subfamily ability passes dummy client, falsify a contract, forge bucking of bank bill, bogus to expect the product sends and receive a record, conceal expense to wait for means empty to increase profit. Via checking, golden subfamily ability year reported amalgamative and financial forms for reporting statistics adds up to 2014 empty increases business income 73, 635, 141.1 yuan, empty adds operating costs 19, 253, 313.84 yuan, little plan cost of sales 3, 685, 014 yuan, little plan overhead expenses 1, 320, 835.1 yuan, little plan financial cost 7, 952, 968.46 yuan, little plan the income outside doing business 19, 50 yuan, little plan the defray outside doing business 13, 173, 937.58 yuan, empty increases profit amount 80, 495, 532.4 yuan, occupy current the scale of the profit total of exposure is 335.14% , afore-mentioned accountant processing make golden subfamily ability total of year report profit turned into by deficit 2014 gain.
Was 2014 next year report empty increases bank deposit 217, 911, 835.55 yuan. 2014 end, chengdu of Industrial and Commercial Bank of China of golden subfamily ability is new and high western remaining sum of journal of bank of account of garden area subbranch of a bank is 219, 301, 259.06 yuan, remaining sum of actual bank account is 1, 389, 423.51 yuan, this account empty increases bank deposit 217, 911, 835.55 yuan, occupy current the scale of the capital total of exposure is 16.46% .
Finally, flow to coordinate cash reserve in a bank, year report empty listed imprest project fund 2014 310 million yuan. 2014, the subsidiary Chengdu gold of golden subfamily ability inferior intelligent technology limited company builds a project, by Sichuan grand hill builds construction of engineering limited company, build an area 385, 133 square metre, cost of every square metre is made an appointment with 2, 000 yuan, need imprest project money by the imprest scale estimation of 40% 310 million yuan. The construction project contract that made a holiday for ability of this gold subfamily, fill made false bank pay receipt 310 million yuan, reduce bank deposit 310 million yuan, raise money of 310 million yuan of imprest projects at the same time.
Characteristic of forms for reporting statistics and be on guard: Go out through advancing project money turns money, turn money through dummy income come back, shedding angle from cash look completely not to come out. What investor can do still is to be far from ST, simple and effective, a the most motive that make a holiday eliminated.
Case 3: Kunming machine tool is crossed period affirm income
Kunming machine tool also is for gain, avoid ST, however finally because make a holiday, can be retreated only city. Day net extensive is scanty and do not leak.
Means: Came 2013 2015, kunming machine tool and partial agency or client sign a contract, agency or client purchase product of Kunming machine tool phonily and down payment, but final not pick up the goods, client of go back of deposit of later period general, perhaps retreat goods to undertake handling according to the client directly, complete false sale. The process is here medium, the receipt such as contract of fiction of Kunming machine tool, invoice, carriage agreement, the means that trades through fiction comes empty plan income, add the destination when annual interest embellish in order to achieve empty. Be discovered by audit staff to avoid empty plan income, kunming machine tool uses the means that establishs storeroom outside Zhang, goods in stock the means delivery of cargo from storage with regular sale, but goods in stock sends past client not actually, move however the storeroom outside sending to Zhang. Later, kunming machine tool is passed " 2 " sale, fiction sells go back, or tear open manufactured goods solution to be purchased from tripartite fiction for spare parts buy a goods in stock outside waiting for means to handle Zhang, but so the receivable Zhang money of empty plan cannot rush decrease. The matters concerned that is the storeroom outside avoiding to establish Zhang is aware of by audit staff, the letter that Kunming machine tool requests the library outside renting even opens rental business bill for transport costs bill. Kunming machine tool 2013 empty plan income 115, add up to 122, 352, 581.32 yuan, 2014 empty plan income 46, add up to 79, 459, 999.98 yuan, 2015 empty plan income 34, add up to 20, 203, 582.87 yuan.
In addition, came 2013 2014, the means empty that Kunming machine tool still increases contract price through empty increases income 2, 105, 786.33 yuan. Kunming machine tool is in after signing a contract with partial client, unilateral empty increases contract price, among them, empty of Kunming machine tool increased contract price 2013 1, 485, 581.2 yuan, involve a client 14, machine tool 44; Empty increased contract price 2014 620, 205.13 yuan, involve a client 10, machine tool 22.
Came 2013 2015, kunming machine tool is produced through installing storeroom of the manufactured goods outside Zhang, fiction business, false reduce real product to make the way such as cost, much plan each period operating costs, little plan each year period end goods in stock. 3 years an accumulative total is much plan cost 235, 272, 252.56 yuan, among them much 2013 plan cost 120, 871, 685.64 yuan, much 2014 plan cost 69, 014, 625.1 yuan, much 2015 plan cost 45, 385, 341.82 yuan; 3 years of accumulative total are little plan goods in stock 505, 985, 325.86 yuan, among them little 2013 plan goods in stock 120, 871, 685.64 yuan, little 2014 plan goods in stock 184, 926, 310.72 yuan, little 2015 plan goods in stock 200, 187, 329.5 yuan. The year that Kunming machine tool reached to was announced 2015 2013 concerns stock in the report data and not agree with actually.
Characteristic of forms for reporting statistics and be on guard: Cross period the characteristic that affirms income is to affirm income ahead of schedule commonly, repass sells go back to undertake modulatory from the back. Average investor discovers this kind of problem very hard, can pay close attention to abnormal sale return and wave motion of quarterly income profit to wait for a problem greatly only.
Case 4: Holy Lai amounts to income of fiction of the income outside doing business through fiction and profit.
Motive: Because holy Lai amounts to the net gain of audit of 2014 year classics to be,lose a value, predicting emperor Lai amounts to profit of 2015 year net profit to also will be negative worth, meet two years for negative word continuously by ST, then company make a reckless move, of the perpetrate a fraud that thinks out plan.
Make false way.
It is Shenglaidatong crosses copyright of dummy movie and TV to make over business empty to increase business Wu income 10 million yuan.
Particular kind is to sign false sale agreement, affirm the income outside doing business phonily. On November 10, 2015, shenglaida and Hua Shiyou state sign film copyright to make over agreement, agree all copyright evaluate makes over film of Jiang Mou of Hua Shiyou state 30 million yuan to be amounted to to holy Lai, hua Shiyou state should at this movie is being acquired before December 10, 2015 " electric film is fair mirror licence " , must pay penalty due to breach of contract 10 million yuan to Shenglaida otherwise. That month, holy Lai Da Xianghua inspected friendly nation to pay 30 million yuan to transfer cost.
On December 21, 2015, holy Lai amounts to court of people of division of rising sun of northerly capital city to mention civil suit, think Hua Shiyou state did not acquire the movie according to the agreement fair mirror licence, request court adjudicates Hua Shiyou to state returns gold of repayment of capital and pay penalty due to breach of contract. On December 29, 2015, shenglaida and Hua Shiyou state sign intercessory agreement, conventional China inspects friendly nation on Feburary 29, 2016 forward Shenglaida pays 40 million yuan, include 10 million yuan of penalty due to breach of contract among them. Morrow, the court rules this mediation agreement is lawful and significant. Came on January 29, 2016 on Feburary 29, shenglaida divides a pen to receive 40 million yuan when Hua Shiyou state turns. 10 million yuan of penalty due to breach of contract that Shenglaida pays Hua Shiyou state think truly the outside doing business income 2015.
2 it is 10 million yuan to follow a government to sign allowance of consultative fiction government. On December 31, 2015, shenglaida is released " about receiving the announcement of governmental allowance " , say to receive Ou Cicheng of north of river of peaceful wave city to press down He Ningbo of Economic Development Board Bureau of Finance of town of kind of area of city river north combines dispatch, the company is obtained extremely finance of project of research and development of fast coffee machine is integrated and accessorial 10 million yuan, think truly 2015 year this period income.
Two afore-mentioned illegal facts bring about holy Lai to amount to 2015 year annual report aggregate empty increases income and profit 20 million yuan, empty increases net profit 15 million yuan. Holy Lai amounts to 2015 year annual report to show company profit amount three million six hundred and seventy-one thousand five hundred yuan, the net gain of partner of vest in parent company is four million three hundred and forteen thousand three hundred yuan. Deduct empty to increase amount, real profit amount was Shenglaida 2015 - sixteen million three hundred and twenty-eight thousand five hundred yuan, net profit is - ten million six hundred and eighty-five thousand seven hundred yuan. Empty adds behavior to bring about holy Lai to amount to 2015 year make up the deficits and get surpluses.
Characteristic of forms for reporting statistics and be on guard: Actually everybody sees, if spread the word that cooperate without cash,this kind makes a holiday, audit orgnaization is met for certain suspicion and even issue different opinion. Especially film copyright makes over an agreement, time of a month compensates for the cost of break a contact of 10 million to look too false now.
Cash shedding builds false means to pass the related company that controls a partner to pay each other namely, next the other side is turning money come in. The government is for instance accessorial this, by accuse a partner correlation company to could there be a Jin Yangguang first with the name of taxation bail Xiang Cicheng presses down a government to turn Zhang 10 million yuan, make Shenglaida with the name of finance allowance by kind town government again next. This also is why the reason that audit orgnaization fails to discover.
Pass above 4 case, can discover its share a characteristic apparently: It is to avoid by ST or retreat city, must (these 3 words are good) undertake finance affairs makes a holiday. In other words, these companies build false motive to be as high as 1000% , gamble recombines or because of this investor best method does not cancel ST namely. What must say is to arrive again the annals season 2018, many investor begin gamble ST again, offer a piece of advice everybody's is, once be confirmed,finance affairs makes a holiday, may be retreated as Kunming machine tool city, to moment the evening with respect to regret.
