Identification of False Revenue in E-commerce Sales Channels of Manufacturing Enterprises: Company A’s Case Study

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Description
More and more manufacturing companies have seized the opportunity of the vigorous development of the capital market and successfully go public in recent years, especially in countries which focuses on manufacturing. In order to meet the listing standards, some manufacturing

More and more manufacturing companies have seized the opportunity of the vigorous development of the capital market and successfully go public in recent years, especially in countries which focuses on manufacturing. In order to meet the listing standards, some manufacturing companies engage in illegal transactions to inflate the revenue, covering by the new retail business model. This has brought great challenges to accounting firms and other institutions. As a new sales channel of manufacturing companies, e-commerce has generally become an important part of revenue in manufacturing companies and bring new economic growth points. Due to the complexity of the e-commerce transaction structure and business data, it is necessary to conduct targeted research on the false revenue of e-commerce channels for manufacturing companies in order to identify the related risks, promote the capital market’s health and sustain its development.This article conducts a study on the identification of systematic false revenue from e-commerce channels of Company A through literature research and case study method. Firstly, by collecting and organizing the related literature, it explains the background and significance of the study. It also explains the relevant concepts and theories. Then, the article gives a brief introduction of the case Company A, a brief review of Company A's false revenue situation, and a deep analysis of several audit procedures performed by the auditing firm on Company A. The article points out the shortcomings of the audit procedures and provides the suggestions. Finally, to improve the auditing technology, the author provides four suggestions based on his experience and case study, which includes improving data analysis ability, enhancing data modeling ability, improving audit sampling methods, and technical practices of Grant Thornton. In the future, through the improvement of auditing technology and the enhancement of auditor’s ability, full-sample auditing will become normal.
Date Created
2024
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药品 “两票制”对中国医药产业供应链影响的实证研究

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Description
2016年12月26日中国全面实施 “两票制”政策,“两票制”与“多票制”的不同就是药品销售发票的开具次数不同,“两票制”只能开两次发票,就是药品生产企业销售药品给医药流通企业可以开一次发票,医药流通企业销售药品给公立医疗机构可以再开一次发票,总共只能开两次发票。研究发现“两票制”对医药行业在股市层面和企业基本面层面的影响出现了背离现象;同时发现“两票制”对于上游企业的毛利率和销管费用率有正向影响,对于高市值企业的毛利率和二级行业集中度有正向影响,对国有控股企业的行业集中度有正向影响;对于总资产规模较小的企业的影响要大于规模较大企业;降低了患者的药费负担。 本文所研究的“发票”是指在中国境内购销商品,提供或者接受服务以及从事其他经营活动中,所开具和收取的收付款凭证。纳税人从事正常的生产经营活动,一方面要向收款方收取发票,同时也要向付款方开具发票。全国统一发票监制章的式样和发票版面印刷的要求,由国家税务总局规定,禁止私印、伪造、变造发票。
Date Created
2023
Agent

税务师事务所薪酬架构和组织形态对事务所发展的影响分析

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Description
中国税务师事务所这个行业在我国算是一个新兴行业,在国际上也算是比较特别的行业。比如美国、加拿大等主流西方国家没有税务师事务所这个行业。我国的税务师事务所这个行业是整合了西方税务律师以及税务会计师职能成立的一个特别的行业。在这些年我国税务师事务所行业得到了快速的发展,一方面是因为我国的经济快速发展,专业服务业因此得到了快速发展。同时我国的税收法律法规的规范、税收征管技术的提升以及税收管理的后置导致我国对于税收专业服务需求的暴增。税务师事务所行业类似于律师事务所和会计师事务所,但是又明显有别于律师事务所和会计师事务所。与律师事务所相比,税务师事务所具有明显的季节性,税收法律法规变化非常快,整体适用的法律法规相较于律师事务所更窄;而与会计师事务所比较,税收服务的价值弹性明显高于会计师事务所,需要高频与主管的国家权力机关沟通、更讲究实践,主管行政机构行政裁量权很大。 一般而言,税务师事务所的激励机制可以分为“加盟制”或者“合伙制”,而组织形态可以分为独立“子公司”以及“分公司”,不同的激励机制以及不同的组织形态,不仅仅影响每个合伙人,更影响每个员工的心态与切身利益,最后将极大的影响公司的发展。本文尝试从委托代理理论、激励理论、交易成本理论、产权理论、人力资本理论等相关理论阐释相关的关系,并以此希望对正在快速发展的税务师事务所行业的激励机制和组织形态的构建有所启发。
Date Created
2021
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