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            財務造假 行走在鋼絲上的人員

            分享到:
            2019-03-29 14:59:09來源: 首冠教育

            面包和操守,如何抉擇?這是一道擺在人員面前的兩難選擇題,財務造假,使人員如行走在鋼絲上的演員,隨時都有跌入犯罪深淵的可能。最近曝光的欣泰電氣參仙源財務造假,都與人員有關,本文就和大家說說人員財務造假那些事。

            最近資本市場頗不太平,中國證監會連出重拳,分別對進行財務造假的創業板公司欣泰電氣和新三板公司參仙源做出嚴厲懲罰。這兩家上市和掛牌的公眾公司財務造假都是大手筆:欣泰電氣”IPO過程中的三個時間節點虛構回收應收賬款3.81億元和其它應收款0.87億元,實際控制人占用公司資金0.64億元竟然在年報中不予披露;“參仙源在掛牌過程中數據造假采用少計成本和關聯交易兩種方式合計虛增利潤1.26億元。證監會除了對公司和責任人予以警告和罰款以外,欣泰電氣的董事長和總師還將面臨禁入證券市場的處罰。

            其實,財務數據和信息造假已經不是什么新聞了,在行業內也幾乎是公開的秘密,所不同的是有的性質惡劣已經涉及違法,有的打擦邊球雖算不上違法但卻并不合規,有的金額巨大構成犯罪,有的數額較小尚難定性……無論如何,財務造假,都與咱們人員脫不了干系,不論是主動策劃還是被迫為之,其性質和結果均是一樣的。仔細分析財務造假的原因,不外乎一個字??“,無論是公司還是人員,均逃不出這個字的魔咒。

            我們笑侃人員是操著賣白粉的心,卻領著賣白菜的薪水,話糙理不糙,現實中大部分人員的薪資待遇的確偏低,這也是部分人員為了獲取一己之利不惜鋌而走險以身試法,主謀或參與財務造假的主要原因之一。雖然我們一再強調人員要有職業操守和道德,但對一個饑寒交迫的人來說,可以裹腹的面包遠比詩和遠方更加現實和親切。重賞之下必有勇夫,在金錢和利益的誘惑下,操守就顯得格外蒼白和無力,雖明知違法或有不利后果,但還是有一部分人員抱著僥幸的心理,策劃或參與財務造假。

            為了進入資本市場,實現公司價值的變現,部分IPO公司或擬掛牌公司不惜使出種種手段,財務造假就是其中重要一環,表面上看似乎是為了公司利益,實則是為了實際控制人、股東和高管的利益,這也是證監會在處罰時連坐高管、董事和監事的原因。財務造假絕不是人員或者財務部門單方面就可以做到的,巧婦難為無米之炊,人員造假的數據來源于業務,財務造假的決策來源于高層,因為一旦公司順利上市或者掛牌,公司的市值就會增加數倍,股東的個人財富也就水漲船高,利益所驅,使公司也敢于冒險

            紙包不住火,假的終究不會變成真的,即使一會半時沒有發現,但暴露也是遲早的事情,特別是在信息異常發達的互聯網+時代,公眾公司皆處于公眾的視野之中,要想人不知除非己莫為莫伸手,伸手必做,財務造假被曝光和處罰是必然的結果。對于咱們廣大人員來說,要愛惜自己的羽毛,切莫為了蠅頭小利的面包,操守不保自毀大好前程,對于超出底線的違法違紀財務造假事件,要敢于說“NO”,相信當你把造假的后果和利害關系詳細陳述給公司老總時,他也會審慎做出決定的,如果真遇到不開明的主,還是了他吧,此處不留爺自有留爺處,哥要的是一份有尊嚴的守法工作,可以苛且但絕不無視法紀,可以操著賣白粉的心,但絕不做賣白粉的事。

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