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Dôsledky podvodov vo finančnom účtovníctve

O účtovných podvodoch a ich dôsledkoch odborne a zaujímavo

18. marca 2013

Ukázal to aj seminár na tému Účtovné podvody a ich ekonomické dôsledky, ktorý organizovala Katedra ekonómie našej Vysokej školy dňa 18. marca 2013.  Prednášajúcim bol profesor Helmut Siller z Viedne. Na seminári, ktorý mal úzke odborné zameranie, sa zúčastnili pracovníci našej vysokej školy, ako aj hostia z iných slovenských i českých vysokých škôl, ktorí sa touto odbornou problematikou dlhodobo zaoberajú.

Profesor Siller na základe výsledkov výskumnej činnosti i priebežného štatistického hodnotenia poukázal na hlavné problémové okruhy sledovania a skúmania  účtovných podvodov. Venoval pozornosť definičnému vymedzeniu pojmov podvod a páchateľ podvodu a to tak z hľadiska účtovnej agendy ako aj z pozície ich legislatívneho hodnotenia.

Zdôraznil význam včasnej identifikácie podvodov, ako najvhodnejšej formy boja s negatívnymi dôsledkami takejto, spoločensky vysoko nebezpečnej činnosti. 

Profesor Siller zdôraznil potrebu širšieho spoločenského i akademického konsenzu a participácie na výskumnom hľadaní nových a účinných foriem boja s účtovnými a následne aj daňovými podvodmi. Taktiež zdôraznil potrebu, aby o tejto závažnej problematike boli priebežne informovaní aj študenti vysokých škôl.

V rámci diskusie prezentovali pracovníci a spolupracovníci našej školy (prof. L. Kabát a Ing. M. Majková-Sobeková) vlastné vedecko-výskumné príspevky k odhaľovania podvodov skresľovaním štatistických údajov.

V závere seminára jeho účastníci vyjadrili podporu pre ďalšie pokračovanie podobne orientovaných pracovných stretnutí a taktiež aj podporu pre konkrétne formulovaný výskumný projekt v tejto oblasti, ktorý by spojil tvorivé sily zainteresovaných vysokých škôl, ako aj participujúcich výskumných a poradenských pracovísk.

Účastníci stretnutie vyjadrili poľutovanie nad neúčasťou pozvaných zástupcov štátnej správy, do ktorých kompetencie táto oblasť patrí a ktorí nesú hlavnú spoločensko-politickú zodpovednosť za jej sledovanie. 

Možno s potešením konštatovať, že profesor Siller prijal osobné pozvanie pani rektorky na konkrétnejšiu formu vedecko-výskumnej spolupráce s našou školou.

Tlač

Kalendár udalostí

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