Forensic Accounting Evaluation of Reducing Debt Fraud

主管：中华人民共和国司法部
主办：司法鉴定科学研究院
ISSN 1671-2072 CN 31-1863/N

›› 2008 ›› Issue (02): 65-66.

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Forensic Accounting Evaluation of Reducing Debt Fraud

LUO Dian-shu, ZHANG Yun-ping (The Second Branch of People's Procuratorate of Chongqing, Chongqing 404000, China)

关于对消减负债做假的司法会计鉴定

罗典淑;张云平;

重庆市人民检察院第二分院,重庆市人民检察院第二分院重庆万州404000,重庆万州404000

Abstract

Abstract: Crimes of fraudulent booking and false evaluation are revealed;methods of fraud are analyzed;and countermeasures are put forward.

Key words: forensic accounting, financial evaluation, fraud of reducing debts

摘要： 本文揭露了有的国家机关、企事业单位会计做假账、中介机构假评估的犯罪行为,剖析了弄虑作假的手法,提出了防范的措施。

关键词: 司法会计, 财务评估, 负债做假

LUO Dian-shu;ZHANG Yun-ping (The Second Branch of People's Procuratorate of Chongqing;Chongqing 0000;China). Forensic Accounting Evaluation of Reducing Debt Fraud[J]. , 2008(02): 65-66.

罗典淑;张云平;. 关于对消减负债做假的司法会计鉴定[J]. , 2008(02): 65-66.

[1]	YANG Wei-zhong. Proof of Facts by Accounting Information [J]. Chinese Journal of Forensic Sciences, 2012, 65(6): 102-104.
[2]	TANG Li-xin, YANG Hua-hua. Points for Attention in Signing Forensic Accounting Service Agreement [J]. Chinese Journal of Forensic Sciences, 2012, 65(6): 105-106.
[3]	ZHAO Ru-lan. Analysis of Objects of Forensic Accounting Appraisal [J]. Chinese Journal of Forensic Sciences, 2012, 60(1): 65-67.
[4]	XU Wei-an. Appraisal Items in Forensic Accounting [J]. Chinese Journal of Forensic Sciences, 2012, 60(1): 68-72.
[5]	YANG Wei-zhong. Not all Audit in Litigations is Forensic Accounting Appraisal [J]. Chinese Journal of Forensic Sciences, 2012, 60(1): 73-74.
[6]	PＡＮ Ren-lin. Forensic Accounting Appraisal Should be the Focus for Procuratorates’ Work [J]. Chinese Journal of Forensic Sciences, 2011, 59(6): 62-64.
[7]	TU Wen-hong. Some Thoughts on Eliminating Multiple and Repeated Appraisals —Discussion on Regulating Forensic Accounting from Two Expert Opinions [J]. Chinese Journal of Forensic Sciences, 2011, 56(3): 74-75.
[8]	ZHANG Dian-jun. The Analysis of the Status Quo of Forensic Accounting in China and the Reason thereof [J]. Chinese Journal of Forensic Sciences, 2011, 55(2): 69-71.
[9]	ZHANG Dian-jun. The Analysis of the Status Quo of Forensic Accounting in China and the Reason thereof [J]. Chinese Journal of Forensic Sciences, 2011, 55(2): 72-75.
[10]	YANG Wei-zhong. Typical Problems of Present Theoretical Research of Forensic Accounting [J]. Chinese Journal of Forensic Sciences, 2011, 54(1): 62-64.
[11]	ZHAO Ru-lan(Accounting Department of Yunan University of Finance and Economics, Kunming , China). Different Law Systems,but the Same Essence——Understanding of Judicial Accounting and Forensic Accounting [J]. Chinese Journal of Forensic Sciences, 2010, 63(4): 75-76.
[12]	ZHANG Lei (WTO School Shanghai Institute of Foreign Trade;Shanghai 00;China). On the Acceptability of Forensic Accounting Data in Antidumping Cases [J]. , 2010, 0(03): 65-66.
[13]	YU Chao(The People’s Procuratorate of Jinan;Jinan 0000;China). Discuss on the Difference between Forensic Accounting Theory and Fraud Examination Theory——Analysing the Misunderstanding and Misleading of "Legal Accounting" [J]. , 2009, 0(06): 38-43.
[14]	QI Jin-bo;PANG Jian-bing;XIN Hai-hong (. Information Management Department of Central Institute for Correctional Police;Baoding 0000;China;. Chinese Procuratorate Press;Beijing 0000;China;. Quality Supervision College of Hebei University. On the Chinese Standard System of Forensic Accounting Appraisal [J]. , 2009, 0(05): 55-58.
[15]	ZHANG Heng;WU Xiao-chun(.People's Procuratorate of Haian;Haian 00;China;.People's Procuratorate of Nantong;Nantong 00;China). The Classification and Application of the Standards Adopted in Forensic Accounting Appraisal [J]. , 2009, 0(04): 74-76.

Forensic Accounting Evaluation of Reducing Debt Fraud

关于对消减负债做假的司法会计鉴定

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