（節(jié)選）外文翻譯--印度薩蒂揚(yáng)軟件技術(shù)有限公司會(huì)計(jì)舞弊案例分析

1、<p>　　1600單詞，9000英文字符，3240漢字</p><p>　　出處：Bhasin M L. Corporate Accounting Fraud: A Case Study of Satyam Computers Limited[J]. Open Journal of Accounting, 2013, 2(2):26-38.</p><p>　　Corporat

2、e Accounting Fraud: A Case Study of Satyam Computers Limited</p><p>　　Madan Lal Bhasin</p><p>　　Bang College of Business, KIMEP University, Almaty, Republic of Kazakhstan Email: madan.bhasin@red

3、iffmail.com</p><p>　　Received January 15, 2013; revised March 12, 2013; accepted March 28, 2013</p><p><b>　　ABSTRACT</b></p><p>　　From Enron, WorldCom and Satyam, it app

4、ears that corporate accounting fraud is a major problem that is increasing both in its frequency and severity. Research evidence has shown that growing number of frauds have undermined the integrity of financial reports,

5、 contributed to substantial economic losses, and eroded investors’ confidence regarding the usefulness and reliability of financial statements. The increasing rate of whitecollar crimes demands stiff penalties, exemplary

6、 punishments, and eff</p><p>　　Keywords: Corporate Accounting Frauds; Satyam Computers; Case Study; India; Corporate Governance; Accounting and Auditing Standards</p><p>　　Introduction</p>

7、<p>　　What Is Fraud?</p><p>　　Fraud is a worldwide phenomenon that affects all continents and all sectors of the economy. Fraud encompasses a widerange of illicit practices and illegal acts involving

8、intentional deception, or misrepresentation. According to the Association of Certified Fraud Examiners (ACFE), fraud is “a deception or misrepresentation that an individual or entity makes knowing that misrepresentation

9、could result in some unauthorized benefit to the individual or to the entity or some other party” [1]. In othe</p><p>　　Magnitude of Fraud Losses: A Glimpse</p><p>　　Organizations of all types a

10、nd sizes are subject to fraud. On a number of occasions over the past few decades, major public companies have experienced financial re porting fraud, resulting in turmoil in the capital markets, a loss of shareholder va

11、lue, and, in some cases, the bankruptcy of the company itself. Although, it is generally accepted that the SarbanesOxley Act has improved corporate governance and decreased the incidence of fraud, recent studies and surv

12、eys indicate that investors and </p><p>　　The ACFE’s “2010 Report to the Nations on Occupational Fraud and Abuse” [1] found that financial statement fraud, while representing less than five percent of the ca

13、ses of fraud in its report, was by far the most costly, with a median loss of $1.7 million per incident. Survey participants estimated that the typical organization loses 5% of its revenues to fraud each year. Applied to

14、 the 2011 Gross World Product, this figure translates to a potential projected annual fraud loss of more than $3.5 </p><p>　　“Fraudulent Financial Reporting: 19982007”, from</p><p>　　the Comm

15、ittee of Sponsoring Organizations of the Treadway Commission (the 2010 COSO Fraud Re port) [2], analyzed 347 frauds investigated by the US Securities and Exchange Commission (SEC) from 1998 to 2007 and found that the med

16、ian dollar amount of each instance of fraud had increased three times from the level in a similar 1999 study, from a median of $4.1 million in the 1999 study to $12 mil lion. In addition, the median size of the company

17、involved in fraudulent financial reporting increased</p><p>　　A “2009 KPMG Survey” [3] of 204 executives of US</p><p>　　companies with annual revenues of $250 million or more found that 65 perc

18、ent of the respondents con sidered fraud to be a significant risk to their organizations in the next year, and more than onethird of those identified financial reporting fraud as one of the highest risks.</p><

19、;p>　　Fiftysix percent of the approximately 2100 business</p><p>　　professionals surveyed during a “Deloitte Forensic Center” [4] webcast about reducing fraud risk pre dicted that more financial statement

20、fraud would be uncovered in 2010 and 2011 as compared to the previous three years. Almost half of those surveyed (46 percent) pointed to the recession as the reason for this increase.</p><p>　　According to

21、 “Annual Fraud Indicator 2012” con</p><p>　　ducted by the National Fraud Authority (UK) [5], “The scale of fraud losses in 2012, against all victims in the UK, is in the region of £73 billion per annum

22、. In 2006, 2010 and 2011, it was £13, £30 and £38 billions, respectively. The 2012 estimate is significantly greater than the previous figures because it includes new and improved estimates in a number of

23、areas, in particular against the private sector. Fraud harms all areas of the UK economy”.</p><p>　　Moreover, financial statement fraud was a contributing factor to the recent financial crisis and it threate

24、ned the efficiency, liquidity and safety of both debt and capital markets [6]. Furthermore, it has significantly increased uncertainty and volatility in financial markets, shaking investor confidence worldwide. It also r

25、educes the creditability of financial information that investors use in investment decisions. When taking into account the loss of investor confidence, as well as, reputatio</p><p>　　Who Commits Frauds?</

26、p><p>　　Everyday, there are revelations of organizations behaving in discreditable ways [8]. Generally, there are three groups of business people who commit financial statement frauds. They range from senior ma

27、nagement (CEO and CFO); mid and lowerlevel management and organizational criminals [9]. CEOs and CFOs commit accounting frauds to conceal true business performance, to preserve personal status and control and to maintain

28、 personal income and wealth. Mid and lowerlevel employyees falsify financial s</p><p>　　Consequences of Fraudulent Reporting</p><p>　　Fraudulent financial reporting can have significant con sequ

29、ences for the organization and its stakeholders, as well as for public confidence in the capital markets. Periodic highprofile cases of fraudulent financial reporting also raise concerns about the credibility of the US f

30、inancial reporting process and call into question the roles of management, auditors, regulators, and analysts, among others. Moreover, corporate fraud impacts organizations in several areas: financial, operational and ps

31、</p><p>　　As fraud can be perpetrated by any employee within an organization or by those from the outside, therefore, it is important to have an effective “fraud management” program in place to safeguard you

32、r organization’s assets and reputation. Thus, prevention and earlier detection of fraudulent financial reporting must start with the entity that prepares financial reports. Given the current state of the economy and rece

33、nt corporate scandals, fraud is still a top concern for corporate executives. In fa</p><p>　　印度薩蒂揚(yáng)軟件技術(shù)有限公司會(huì)計(jì)舞弊案例分析</p><p><b>　　馬丹?拉爾哈辛</b></p><p>　　哈薩克斯坦共和國(guó)，阿拉木圖，KIMEP大學(xué)

34、商學(xué)院</p><p>　　摘要：從安然公司、世界通訊公司和薩蒂揚(yáng)軟件公司事件中，我們可以發(fā)現(xiàn)企業(yè)的會(huì)計(jì)舞弊作為主要的商業(yè)問(wèn)題，其出現(xiàn)頻率和嚴(yán)重性呈上升趨勢(shì)。研究證據(jù)表明，越來(lái)越多的欺詐行為已經(jīng)逐漸破壞了財(cái)務(wù)報(bào)告的真實(shí)性，造成重大的經(jīng)濟(jì)損失的同時(shí)，損害了投資者對(duì)財(cái)務(wù)報(bào)表實(shí)用性和可靠性的信心。而逐漸增加的白領(lǐng)犯罪行為需要基于正確的精神態(tài)度，結(jié)合嚴(yán)厲的、示范性的懲罰和有效的法律予以控制。本文將深入分析將導(dǎo)致“道德與公

35、司管理”（CG）這一理念為社會(huì)高度關(guān)注的薩蒂揚(yáng)軟件技術(shù)公司“創(chuàng)造性會(huì)計(jì)”丑聞事件。薩蒂揚(yáng)公司的創(chuàng)始人在2009年所犯下的欺詐行為，證明了“行為的科學(xué)在很大程度上受到人類(lèi)的貪婪、野心、嗜權(quán)、金錢(qián)、名譽(yù)和榮耀的影響”。與安然公司因代理商而引發(fā)欺詐不同，薩蒂揚(yáng)公司陷入癱瘓是由于“隧道”效應(yīng)。薩蒂揚(yáng)丑聞也凸顯了證券法和CG在“新興”市場(chǎng)的重要性。事實(shí)上，薩蒂揚(yáng)丑聞也“促使了印度政府收緊CG規(guī)范，以防止類(lèi)似欺詐行為的再次發(fā)生?！币虼?，主要的財(cái)務(wù)報(bào)

36、告欺詐需要通過(guò)相應(yīng)的研究，以獲得“經(jīng)??驗(yàn)教訓(xùn)”和“參考策略”以減少欺詐事件的發(fā)生。</p><p>　　關(guān)鍵詞：公司會(huì)計(jì)舞弊，薩蒂揚(yáng)，案例分析，印度，公司管理，會(huì)計(jì)和審計(jì)標(biāo)準(zhǔn)</p><p><b>　　1簡(jiǎn)介</b></p><p><b>　　1.1什么是舞弊？</b></p><p>　　舞

37、弊現(xiàn)象在世界范圍內(nèi)廣泛存在并影響到經(jīng)濟(jì)生活方方面面。它圍繞著一系列廣范圍的非法運(yùn)作和違規(guī)行為，包括故意欺騙或忽略隱瞞。根據(jù)注冊(cè)舞弊審核師協(xié)會(huì)（Association Of Certified Fraud Examiners，ACFE）的定義，舞弊是指“組織內(nèi)、外人員采用欺騙等違法違規(guī)手段，損害或謀取組織經(jīng)濟(jì)利益，同時(shí)可能為個(gè)人帶來(lái)不正當(dāng)利益的行為。舞弊是人為達(dá)到不良目的，經(jīng)過(guò)事先預(yù)謀，精心策劃，運(yùn)用非法手段作弊的一種故意行為。從舞弊的主

38、體方面可把舞弊行為劃分為組織舞弊和個(gè)人舞弊。組織舞弊是指組織領(lǐng)導(dǎo)人為了本單位和其成員的利益，授權(quán)有關(guān)經(jīng)辦人員，利用不正當(dāng)和非法手段，損害國(guó)家和其他單位利益的故意行為。個(gè)人舞弊是指員工私自為了個(gè)人私利利用不正當(dāng)?shù)暮头欠ㄊ侄危瑩p害國(guó)家、組織或他人利益的故意行為”。換言之，財(cái)會(huì)工作中的“失誤”并不屬于舞弊的范疇。事實(shí)上，在財(cái)會(huì)舞弊案件中，許多不擇手段的個(gè)人或組織以非法、不公的方式，帶著明顯謀取利益意圖，操縱或干涉目標(biāo)組織的經(jīng)營(yíng)活動(dòng)。舞弊會(huì)欺詐

39、獲取目標(biāo)組織的合法收入，并導(dǎo)致其實(shí)物，金錢(qián)甚至社會(huì)聲譽(yù)方面的巨大損失。其方式多為非法，不道德，或不公平的。對(duì)企業(yè)組織而</p><p>　　1.2舞弊帶來(lái)的損失</p><p>　　各種類(lèi)型、規(guī)模的組織、企業(yè)都曾遭遇過(guò)舞弊。在過(guò)去的近幾十年中，公眾視線(xiàn)中的大多數(shù)公司都曾有過(guò)“財(cái)務(wù)報(bào)告舞弊”的經(jīng)歷，導(dǎo)致的結(jié)果有：資本市場(chǎng)的動(dòng)蕩，股東股票價(jià)格的縮水，甚至某些時(shí)候造成公司自身的破產(chǎn)。即便一個(gè)被普

40、遍接受的事實(shí)是《薩班斯奧克斯利法案》已提升了公司的管控，并降低了舞弊事件發(fā)生的幾率，但最近的調(diào)查研究表明投資者們和管理層仍對(duì)財(cái)務(wù)報(bào)表欺詐問(wèn)題保持著關(guān)注。例如：</p><p>　?。?）注冊(cè)舞弊審核師協(xié)會(huì)（ACFE）在“2010年度職務(wù)舞弊與職權(quán)濫用報(bào)告”中指出：雖然數(shù)據(jù)表明財(cái)務(wù)報(bào)表欺詐在報(bào)告中的發(fā)生率下降了五個(gè)百分點(diǎn)，但造成的損失卻是目前最多的，達(dá)到每案件平均損耗170萬(wàn)美元。調(diào)查人員估計(jì)多數(shù)公司因舞弊造成的損

41、失有每年利潤(rùn)的百分之五之多。而再分析一下2011年的世界總產(chǎn)量，年舞弊損失的數(shù)額演變?yōu)轶@人的三點(diǎn)五兆美元。而在我們的調(diào)查研究中，職務(wù)濫用舞弊事件的損失中值達(dá)到14萬(wàn)美元；而其中五分之一的案例損失達(dá)到百萬(wàn)美元。事實(shí)上報(bào)告中的這些舞弊案所涉及數(shù)額例基本都是18個(gè)月之前的。</p><p>　?。?）“19982007財(cái)會(huì)舞弊報(bào)告”中，分析了美國(guó)證券交易委員會(huì)（SEC）探討的1998年至2007年間的347例舞弊案例，

42、并發(fā)現(xiàn)了案例損失額的中值自1999年以來(lái)增長(zhǎng)了三倍之多。這一數(shù)額從1999年的410萬(wàn)美元躍升至1200萬(wàn)美元。此外，財(cái)會(huì)舞弊案例中涉及的公司規(guī)模也增長(zhǎng)了平均6倍：總資產(chǎn)由1600萬(wàn)美元變?yōu)?300萬(wàn)美元，利潤(rùn)額由1300萬(wàn)美元增長(zhǎng)為7200萬(wàn)美元。</p><p>　?。?）一份對(duì)204美國(guó)年利潤(rùn)超兩億五千萬(wàn)美元公司的首席執(zhí)行官的“2009畢馬威調(diào)查”表明，其中百分之六十五受訪(fǎng)者表示“舞弊對(duì)其組織在下一年的發(fā)展

43、是一個(gè)嚴(yán)重的威脅”。</p><p>　?。?）在一個(gè)關(guān)于“降低舞弊風(fēng)險(xiǎn)”的網(wǎng)絡(luò)直播中，約百分之五十六的受訪(fǎng)企管人士預(yù)測(cè)在2010、2011年間有更多的財(cái)務(wù)報(bào)表欺詐被掩蓋了——與前三年相比較而言。盡管調(diào)查中半數(shù)受訪(fǎng)者（百分之四十六）指出經(jīng)濟(jì)衰退是這種增長(zhǎng)的原因。</p><p>　?。?）根據(jù)英國(guó)國(guó)家欺詐管理局“2012年度欺詐指標(biāo)”預(yù)測(cè)，2012年的舞弊損失，達(dá)到每年730億英鎊。而在2

44、006年，2010年和2011年，這一數(shù)字分別為130億英鎊，300億英鎊和380億英鎊。2012年的估值比之前都要多的原因是它包括了一些新的地區(qū)。而這些地區(qū)相較于個(gè)人部門(mén)明顯更能帶動(dòng)增長(zhǎng)。舞弊對(duì)全英國(guó)的經(jīng)濟(jì)的方方面面都有傷害。</p><p>　　而財(cái)務(wù)報(bào)表欺詐造成的損失不止于此。財(cái)務(wù)報(bào)表欺詐是近些年金融危機(jī)的誘因之一，并且它還威脅到債券與資本市場(chǎng)的效率、流動(dòng)性和安全。更糟糕的是，它極大地增加了金融市場(chǎng)的不確定

45、性和波動(dòng)，且動(dòng)搖了世界范圍內(nèi)投資者的信心。同時(shí)，財(cái)務(wù)報(bào)表欺詐削弱了金融信息的可信度，而這對(duì)投資者們的投資決策尤為重要。當(dāng)事情涉及到財(cái)會(huì)，投資者信心的喪失同樣意味著商業(yè)信譽(yù)被破壞，潛在的罰款及犯罪制裁。顯而易見(jiàn)，這也是為何財(cái)務(wù)造假被每一位管理者視為財(cái)務(wù)報(bào)表欺詐帶來(lái)的最可怕的噩夢(mèng)。</p><p>　　1.3誰(shuí)會(huì)去財(cái)務(wù)欺詐?</p><p>　　每一天有組織的行為失信的方式的啟示通常，會(huì)有三種

46、類(lèi)型的商人會(huì)進(jìn)行財(cái)務(wù)舞弊。他們來(lái)自于高級(jí)管理層(首席執(zhí)行官或者是首席財(cái)務(wù)官)；中下層管理與犯罪機(jī)構(gòu)首席執(zhí)行官和首席財(cái)務(wù)官提交會(huì)計(jì)欺詐隱瞞真實(shí)業(yè)績(jī),為了維護(hù)個(gè)人的地位及控制權(quán)或者是為了維持個(gè)人的收入和財(cái)富。中低水平的人員偽造與自己有相關(guān)責(zé)任的財(cái)務(wù)報(bào)表（子公司、部門(mén)或者其他單位）是為了隱藏不好的財(cái)務(wù)信息又或者是為了獲得績(jī)效獎(jiǎng)金。機(jī)構(gòu)偽造財(cái)務(wù)報(bào)表是為了獲得貸款，或是出售股票以實(shí)現(xiàn)他們“哄抬股價(jià)”的方案。雖然財(cái)務(wù)審計(jì)過(guò)程中的許多變化都源于財(cái)務(wù)舞

47、弊, 或者是財(cái)務(wù)操作，歷史和相關(guān)研究一再表明，不能在任何重要時(shí)刻單純依賴(lài)財(cái)務(wù)審計(jì)去檢測(cè)財(cái)務(wù)造假。</p><p>　　1.4 財(cái)務(wù)報(bào)表造假后果</p><p>　　一份假的財(cái)務(wù)報(bào)告可以對(duì)組織及其利益相關(guān)者產(chǎn)生重大不利后果, 也會(huì)對(duì)公眾對(duì)資本市場(chǎng)的信心造成傷害。由于各種定期出現(xiàn)且備受矚目的財(cái)務(wù)報(bào)告作假案件，公眾對(duì)美國(guó)整個(gè)財(cái)務(wù)報(bào)告過(guò)程可信度的關(guān)注達(dá)到了歷史新高，同時(shí)對(duì)管理人員，審計(jì)員，監(jiān)管員和

48、分析師的角色，以及其他問(wèn)題產(chǎn)生了懷疑。此外，企業(yè)欺詐行為對(duì)組織產(chǎn)生的影響主要集中在以下幾個(gè)方面：財(cái)務(wù)，運(yùn)營(yíng)和員工心理。因?yàn)橛善墼p引起的貨幣損失影響巨大，所以對(duì)一個(gè)組織來(lái)說(shuō)，欺詐行為的影響是令人難以想象的。事實(shí)上，它給企業(yè)聲譽(yù)和客戶(hù)關(guān)系帶來(lái)的損失可以是毀滅性的。當(dāng)發(fā)生財(cái)務(wù)報(bào)告欺詐時(shí)，其帶來(lái)的后果是相當(dāng)嚴(yán)重的，造成的損失影響廣泛，有時(shí)會(huì)伴隨著破壞性的“連鎖反應(yīng)”。受影響的范圍從“直接”的受害者（該公司的股東和債權(quán)人）觸及到更“遠(yuǎn)程”（那些收