論我國財務報表不實之民刑事責任
-以會計審計角度切入

近年來財經犯罪層出不窮，如博達案、力霸案，甚至到近期的樂陞案，皆與財務報表的呈現不實有所關聯。惟，財務報表不實所使用的會計以及審計知識並非是司法人員的專業，這有可能造成檢警蒐證、調查以及法院認定事實有所影響。因而當財務報表不實的案件出現時，司法人員若能知悉財務報表的編制、其所依據的準則規範以及財務報表是如何透過一層一層的會計流程總結而成。那麼將有助於清楚地認定事實，並且有助於正確地適用法律。上市櫃公司，依據法令規範都會將最終的財務報表呈現於公開資訊觀測站，但上面的金額，往往都是數字的呈現，其實無從比較，很難知道裡面是否有問題。舉例而言，一個現金科目的總金額假設為1000萬，但是到底有多少比例是因為公司收回帳款而來，還是因為發行股票而來，需要將其分析、找出組成成分，才會有不同的意義。也因此倘若一個科目金額，因為假造的憑證而有會計紀錄，並且匯總於財務報表上，將很難被發現這個財務報表有所不實，因為我們只會看到看到一個金額叫做現金1000萬元。更甚者的是倘若公司管理階層利用不知情之人員，以不適切的會計原則做資訊之紀錄，此時司法人員更難去說這紀錄是有問題的。因而一家公司的財務報表的表達是否允當，我們往往是由會計師事務所的查帳人員去公司查核、把關，最後則由會計師簽證，並出具其專業意見並對公司財務報表表示想法。因此本文將介紹財務報表之編制以及依據並介紹審計人員之查帳流程，並且透過實務案例的整理以及介紹，來說明財務報表不實可能會以甚麼樣的手法呈現以及他的目的為何，藉此讓讀者了解，原來會計及審計知識的了解，將有助於財務報表不實事實的認定，並會使司法從業人員更簡易、清楚的認定事實，同時，也希望能打開大家對於會審知識的探討以及好奇，進而探詢這門領域。

關鍵字

會計；審計；財務報表不實

並列摘要

In the recent years, financial crimes have emerged endlessly, such as the PROCOMP case, the China Rebar case, and even the recent XPEC Entertainment case, which are all related to the misrepresentation of financial statements. However, most of the judicial officers don’t have enough financial knowledge of accounting and auditing so that the investigation and searching they have may influence the facts. Therefore, it is important for every judicial officer to have the concepts of accounting and auditing which can help them to find the real facts and evidences. According to the laws and regulations, companies must present the final financial statements to the Market Observation Post System. However, the amount of account in the financial statements are often presented in numbers which makes it difficult to know the mistakes. For example, the total amount of a cash account is assumed to be 10 million. In that 10 million, only through analyzing how much percentage is from overdue accounts or issuing stocks so that we can realize the tructure of it. However, if an account amount produced by fake certificates and accounting records, it will be hard to find the mistake in the financial statements. The reason why is that we only know an amount of cash account is 10 million but cannot understand the structure of cash account. What is more, if the manager in the company arranges staffs who don’t understand the situation to make records with improper accounting principles, it will be difficult for judicial officers to indicate the problems in the records. Thus, the fair presentation of the financial statements in a company are decided through checking the accounting firm from the auditors as well as visaing and expressing the professional opinions on the company’s financial statements from the CPA. Finally, this article will introduce the productive process of the financial statements and the basic concepts of the auditor's auditing process. Also, through the introduction of the practical cases to explain what the financial statements may be presented and what the purpose is. The most important of all, readers should understand learning the knowledge of accounting and auditing will help to recognize the fraud of the financial statements and making the judicial officers more easily and clearly identify the facts. At the same time, I also hope people can broaden the horizon and curiosity on the knowledge of the accounting and auditing and explore this field more enthusiastically.