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基于内部控制视角的上市公司财务舞弊研究

时间:2017-10-10 14:49来源:毕业论文
论文在描述财务舞弊与内部控制的研究背景并由此引出本文的研究问题和研究意义及介绍本文的研究方法和结构安排,着重介绍财务舞弊和内部控制的发展历程和基本含义,阐述内部控
摘要在证券市场日益发达的今天,无论是资本市场相当发达的美国,还是资本市场起步不久的我国,上市公司财务舞弊都是一个普遍存在的现象。财务舞弊会造成会计信息的失真和扭曲、影响利益相关主体的决策、破坏证券市场的资源配置功能,日益成为资本市场信息使用者深恶痛绝的上市公司恶疾。与此同时,随着我国市场化的日益深入和市场竞争日趋激烈,企业经营管理风险日益加剧,要求企业建立健全有效的内部控制,改善风险管理,防范财务舞弊。14097
正所谓“得控则强,失控则弱,无控则乱”,内部控制已经成为衡量现代企业管理的重要标志。如何建立和健全公司治理结构、优化内部控制、促进资源有效利用、避免财务舞弊,已成为当前全社会关注的重大课题。现有研究证明内部控制能否发挥作用及其效果如何,可以增强企业财务信息的可靠性。本毕业论文在描述财务舞弊与内部控制的研究背景并由此引出本文的研究问题和研究意义及介绍本文的研究方法和结构安排,着重介绍财务舞弊和内部控制的发展历程和基本含义,阐述内部控制有效性与财务舞弊之间的联系,以紫鑫药业公司为案例,基于内部控制视角对其的财务舞弊进行分析,最后提出相关建议。
关键词:财务舞弊,内部控制,防范措施,建议
 Title   Research about the Listed Company Financial Fraud  Based on the View of the Internal Control                         
Abstract
    In the increasingly developed securities market today, whether in the  market like the United States, or in the market like China, financial fraud is a common phenomenon. It will cause the distortion of accounting information, influence the decisions of stakeholders, and destruct the securities market resources allocation function. It is increasingly becoming the capital market hatred which the users of the information listed. At the same time, with China's market deeply developed, the competition becomes increasingly fierce, the risk about the enterprise management is increasing. It requires companies to set up and perfect the effective internal control, to improve risk management and guard against financial fraud. 源自六[维^论'文]网.加7位QQ3249'114 www.lwfree.cn
It is said that “Having internal control is strong, out of control is weak, without control is a in a mess”. Internal control has become an important symbol to measure the modern enterprise management. How to establish and improve corporate governance structure, optimize the internal control, promote the resource efficient utilization, and avoid financial fraud, has become the major issue of the social concern. The existing researches prove that whether internal control can play a role, can enhance the reliability of enterprise financial information. This article describes the background of financial fraud and internal control, leads to the research questions and research significance and the introduction of this article, research methods and structural arrangements, focuses on financial fraud and internal control of the development process and the basic meaning of described effective internal controls the link between the sexual and financial fraud, Zixin Pharmaceutical Company as a case analysis based on the perspective of its internal control of financial fraud, and finally make recommendations.
Keywords: Financial Fraud,   Internal Control ,     Preventive Measures, The Proposal
目 次
1 绪论    1
1.1 研究背景及意义    1
1.1.1 研究背景    1
1.1.2 研究意义    2
1.2 研究方法与结构安排    2
1.2.1 研究方法    2 基于内部控制视角的上市公司财务舞弊研究:http://www.lwfree.cn/kuaiji/20171010/14532.html
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