The development of enterprises is inseparable from capital, and debt management has become a realistic choice for many enterprises. We know that the liabilities of enterprises can generally be divided into operating liabilities, such as accounts receivable, accounts payable, contract liabilities, etc.;Financial liabilities, such as bank loans, commercial credit, etc. Moderate debt is of great significance to the development of enterprises, which can make up for the lack of funds, expand the scale of operation, seize market opportunities, and even save taxes, hedge against inflation, and so on. However, if the enterprise lacks an understanding of the risk of debt management, cannot reasonably control the scale and duration of debt, and cannot reasonably manage and use funds, it is easy to generate debt risks, threaten the stability of the capital chain, and even produce the risk of fraud and crime.
In judicial practice, the fraud of "white wolf with empty gloves" is easy to identify, and it is relatively easy for entrepreneurs to avoid and prevent it. However, the potential risk of fraud arising in the process of debt operation requires entrepreneurs to pay special attention. So how do you identify these potential fraud risks?Generally speaking, this type of crime usually occurs in the following situations.
FirstExaggerationIn the course of commercial negotiations or signing a contract, the actor deliberately exaggerates its own strength and conceals business risks from the other party to the contract, especially in the course of the other party's due diligence, deliberately concealing its true business situation, causing the other party to fall into a misunderstanding of the actor's ability to perform, and then signing and performing the contract, ultimately resulting in property losses.
Second, a definitive description of uncertain factsIn order to attract investment, the actor deterministically describes the uncertain investment project to the partner, such as fictitious details such as project prospects, expected returns, project progress, payment collection date, etc., interfering with the other party's reasonable judgment of investment risks and returns, affecting the other party's normal business decisions, and inducing the other party to invest.
Third, fictionAfter obtaining a credit line from a financial institution, in order to meet the bank's lending conditions, the perpetrator uses the company under his control to fabricate relevant transaction contracts, transportation documents, payment vouchers, and other materials to apply for a loan from the bank, so as to obtain funds for his own use, which is likely to constitute the crime of fraudulently obtaining loans;If there is evidence to prove that the perpetrator had the purpose and conduct of illegally taking possession of bank funds, or that the perpetrator fabricated key facts, provided false guarantees, or carried out other acts sufficient to influence the bank's approval of the loan, it is likely to constitute a loan fraud crime.
Fourth, it is extremely irresponsible for the use of fundsAfter financing, borrowing, or receiving contract payments, the perpetrator is extremely irresponsible for the use of funds, changes the use of funds without authorization, or makes high-risk investments, or "tears down the east wall to make up for the west wall" to divert funds between different businesses, or repeatedly mortgages or pledges the underlying assets and then mixes funds with different attributes, and some even embezzle or embezzle funds for personal use, or even use funds for illegal and criminal activities. The perpetrator's irresponsible use of funds, only satisfying his own financial needs, disregarding the safety of others' property, and allowing the loss of others' property is also likely to constitute related fraud crimes, such as contract fraud, bill fraud, loan fraud, fundraising fraud, credit card fraud, letter of credit fraud, financial certificate fraud, and so on. Depending on the specific circumstances of the case, the perpetrator may also constitute related crimes, embezzlement, and misappropriation.
Fifth, concealmentIn the course of performing a contract, the actor conceals the true performance ability and business situation, and deceives the other party into continuing to sign or perform the contract by first performing a small part of the contract, providing dishonored checks, fraudulently using other people's checks, providing false financial vouchers, providing false guarantees, or using other methods of fabricating facts or concealing the truth, or using various reasons to delay the performance of their own obligations, or even fleeing after receiving goods, payments, advance payments, or secured property from the other party, these acts may constitute contract fraud and other crimes.
These common types of behaviors in judicial practice revolve around fabricating facts, concealing the truth, and using funds. It should be noted that the economic activities in reality are complex and changeable, business risks and criminal behaviors are intertwined, and different types of behaviors are intertwined, so entrepreneurs should improve their compliance awareness in the process of operation, improve the management of contracts, official seals, funds and personnel, not only to prevent the risk of their own crimes, but also to avoid being defrauded by others.