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論著名稱:
一般會計準則與會計詐欺-美國與臺灣的實務觀點(The Generally Accepted Accounting Principles and Accounting Fraud - A Practical Perspective Based on U.S. and Taiwan Experience)
文獻引用
編著譯者: 吳盈德
出版日期: 2014.04
刊登出處: 台灣/玄奘法律學報第 20 期/1-24 頁
頁  數: 21 點閱次數: 1443
下載點數: 84 點 銷售明細: 權利金查詢 變更售價
授 權 者: 吳盈德
關 鍵 詞: 世界通訊集團一般會計準則會計欺詐財務報表股票價格
中文摘要: 2002 年 7 月 21 日,年營收 300 億美元、資產總額 1,040 億美元、全球員工 6 萬人的美國世界通訊集團(WorldCom Group)爆發會計弊案,世界通訊立即依據美國的破產法提出破產保護申請。緊接著,WorldCom 集團將資產減值 820 億美元,減值幅度超過其資產總值的 75%。在 1999 年至 2002 年的四年間,世界通訊集團一直誇大其稅前淨利,灌水的金額至少 70 億美元,這項計畫性的會計欺詐,只以簡單的會計作帳手法,就創下歷史性的紀錄。從 WorldCom 集團案件分析,其癥結在於公司管理當局惡意揭露不實的財務資訊藉以欺騙投資大眾,因此財務報表的可靠性便成為投資者對公司管理當局最基本的要求。
會計欺詐即透過財務報表之不實表達,粉飾公司之財務狀況以詐騙投資大眾之行為,其主要目的不外為了:「容易取得公司所需資金以達到借款或增資之目的,虛飾及美化公司之財務報表,以期能說服股東或銀行等資金提供者;或為操縱公司股票價格以獲取差價或更容易取得公司之控制權;或為達成經理人員的績效紅利而操縱損益虛飾美化財務報表。」
本文研究選擇美國和台灣具有高度代表性的相關實務判決為主要根據,探討一般會計準則與會計詐欺發生衝突時的權衡之道。先歸納出美國聯邦法院對一般會計準則與會計詐欺所建立的標準,再據以檢驗我國的實務現況,最後提出結論。
英文關鍵詞: WorldCom GroupGenerally Accepted Accounting PrinciplesAccounting FraudFinancial StatementsShare Price
英文摘要: In June of 2002, a group of courageous WorldCom employees uncovered and began to expose a series of fraudulent accounting entries that would ultimately lead to the largest bankruptcy filing in the history of the United States. The fact is that the fraud uncovered within the WorldCom scandal was significant enough that it itself has truly become representative of the accounting fraud. Such misdeeds typically involve complex methods for misusing or misdirecting funds, overstating revenues, understating expenses, overstating the value of corporate assets or underreporting the existence of liabilities, sometimes with the cooperation of officials in other corporations or affiliates." The WorldCom scandal while pointing out some specific breaches of the Generally Accepted Accounting Principles.
Accounting fraud involves the deliberate manipulation and falsification of a company's accounting records to make the company's performance appear better than it really is. Accounting fraud is illegal, often leading to securities violations and harming investors and others in the process. There are many ways that companies and accountants can manipulate the perception of a company's value and share price (often through false or misleading corporate disclosures) and financial statements.
This Article will examine the different approaches in the United States and Taiwan to attack accounting fraud crimes. Part II will discuss the background of each country in accounting fraud regulations and its criminal practice. Part III will take some examples to explain each country's approach in deciding accounting fraud cases and use a hypo to illustrate the possibly different consequences under the two approaches. Part IV is the conclusion.
目  次: Ⅰ.Introduction
Ⅱ.Background
  A.The U.S. Criminal Practice in Corporate Accounting Fraud
  B.Taiwan Criminal Practice in Corporate Accounting Fraud
Ⅲ.Analysis
  A. The U.S. Approach
  B.Taiwanese Approach
  C.What the difference might be
Ⅳ.Conclusion
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相關論著:
吳盈德,一般會計準則與會計詐欺-美國與臺灣的實務觀點,玄奘法律學報,第 20 期,1-24 頁,2014年04月。
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