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ビジネス法務さんの所で取り上げられていたリンクを保存。
http://release.nikkei.co.jp/detail.cfm?relID=335517&lindID=5
＜まとめ＞
２０１２年度に不適切会計・経理を開示した上場企業は２６社で、前年度の３２社を下回った。２００９年３月期決算から、上場企業の財務管理強化のために「内部統制報告書」の開示が義務付けられて以降、コーポレートガバナンス（企業統治）、内部統制をより厳格に行う動きが加速し、２０１２年は１２月の開示社数が前年度を大きく下回り、年間の開示社数を抑え込んだ。
しかし、内容別では「子会社によるもの」が前年度から倍増し、なかでも２０１１年度はゼロだった「海外子会社や海外事業」が急増。個別には「経費水増しによる着服横領」や「売上債権の過大計上」など、目が行き届きにくい分、発見が遅れて損失を膨らませた事例もあった。
また、２０１１年度には「売上の前倒計上」や「循環取引」など、粉飾決算が目立ったが、２０１２年度は「架空請求」や「着服横領」など、個人の利得を目的とした不正行為が多く、会計処理上の課題以外にも、社内モラルやチェック体制にも再考の余地を残した。
グローバル化の名のもと、企業が海外で活躍する場が増えているが、その分、今後も予期せぬ不正行為の温床が増えてくることが予想される。企業は「不正事例」のケーススタディの積み上げにより社内チェック体制の強化を図るほか、全役職員に対するコンプライアンス研修の徹底、監査法人の責任強化など、抜本的に不正行為を排除する動きを進めることが求められている。
あまりにも驚いたので日記を書く
http://news.livedoor.com/article/detail/7549534/
アメリカ生活が長いアタシでさえ芦部先生がどういう方なのか知っているのに、日本の大学の法学部を出ていて知らないなんて驚いた〜。
Shanghai VAT Pilot Program:
China’s government has been considering valued added tax (VAT) reform for a few years. However, VAT and business tax (BT) currently account for close to 50 percent of the China government’s tax revenue collection and making adjustments to such an important system needs to be carefully studied and monitored. The Shanghai VAT pilot program – the first of its kind, with the possibility of expanding to other cities – gives the Chinese government an opportunity to test run any reform policies. The changes include tax rate adjustments, depending on each company’s industry and function.
The program, with its January, 2012 implementation date, will necessitate that companies quickly understand the changes and align themselves with the new directives. The speakers recommended that members continually engage with their local tax bureaus to establish the exact changes that need to be made.
http://www.britishchamber.cn/content/vat-reform-shanghai-pilot-programme
•There is a mandatory VAT inclusion for those in the selected industries with a turnover of CNY 5million.
•Taxpayers below this can be classified as small scale VAT payers and taxed at 3%.
•WOFEs, regional offices, and shanghai branches of non Shanghai based entities may also be included
•There is an introduction of two new VAT rates,11% and 6% and there will also be a 0% rate on export.
What to do next
Failure to prepare for the transition from BT to VAT will have long term consequences and may increase the cost of doing business.
It is vital that business included in the scope:
•Assess the VAT readiness of current systems and processes;
•Identify key risk areas and costs to be able to implement strategies to manage these;
•Develop a plan for to transition to VAT
Cashui [2011] No.110:
http://szs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111117_608456.html
Cashui [2011] No.111:
http://szs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111117_608457.html
Toughest to spot an Asian Fraudster
[w.moneycontrol.com/news/business/toughest-to-spotasian-fraudster-kpm:title]
Research conducted by KPMG member firms is based on 348 actual fraud investigations in 69 countries across Europe, Middle East, and Africa region. In India, 88% of frauds are not communicated. Enforcement action taken in one-quarter of cases and disciplinary action occurred in 25% of cases and resignation/ voluntary retirement in 19%. Size of the crime (average loss): Asia
Red Flag Warning Signs are:
Frequently the use of good management review procedures, sometimes coupled with data analytics techniques can help identify potential anomalous transactions or suspicious activity. It is interesting to note that formal whistleblower reports and anonymous tip-offs accounted for 24% of detected frauds, whilst a further 8% were identified due to customer or supplier complaints and 6% due to issues raised by third parties such as banks, tax authorities and regulators etc.
