企业内外两套账对财务报表影响的审计分析
摘要
随着我国经济的快速发展，在发展过程中不可避免的出现了这样那样的问题。由于受到企业的发展阶段、企业的利益因素、政府部门监管不利和社会缺乏有效监督等因素的影响，内外两套账已经成为了大部分公司的一贯做法，对公司外部隐瞒公司真实经营状况的同时，对公司自身的发展与社会的经济利益也造成了不利影响。本文是在阅读舞弊审计，审计学，公司舞弊手册防范与检查，企业风险评估与控制等相关文献之后，结合现今由于企业内外账的原因，分析了其对会计报表的影响，指出企业内外账做法已经成为了社会主义经济建设的阻碍，进行相应会计改革，消除企业内外帐做法，是适应经济发展趋势的，也是符合会计理论实践发展需求的。本文主要以建筑企业为例，从企业内外两套账之间区别、产生原因、内外账做法、影响等方面入手，在对内外两套账的资产负债表和利润表数据充分分析之后，得出税负差距与企业自身诚信堪忧的结论，达到警醒审计部门加强监管的重要性和对企业的健康长久发展不利的目的。
关键词 内外帐、分析、影响
The enterprise inside and outside two sets of accounts of the impact of the financial statements audit analysis
Abstract
With the rapid development of the domestic economy, different kinds of issues inevitably come into being. Without an effective supervision of the government and the publics, concerned with the progresses and profitability of the companies, most companies have make it their consistent practices to have both inward and outward accounts, which on the one hand, conceal the real state of operation of these companies, and on the other hand, do harm to their self development as well as the economic interests of the society.
After reading Fraud Auditing, Auditing, Prevention and Detection of Corporate Fraud Handbook, Enterprise Risk Assessment and Control, and some related literatures, combined with the reason of having both inward and outward accounts, this thesis analyses its influences on the statement of account and points out that the practice of inward and outward accounts has become the obstacle of socialist economic construction. Therefore, carrying out corresponding accounting reforms and eliminating the inward and outward accounts, not only adapts to the economic development trends but also accords with the development and practice demand of the accounting theories.
This paper takes the construction enterprises as the example and studies the differences between the inward account and outward account of the enterprises, its causes, the practice of the inward and outward accounts as well as its influences. After fully analyzing the assets liabilities statement and the income statement data, the conclusion that tax gap exists and the creditability of enterprises is worrying, can be drawn, which is not helpful for the long-term development of the enterprises, and can also achieve the purpose of reminding the auditing departments of the importance of a valid regulation.
Key word: Iward and outward accounts,Analysis,Influence
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