accounting perspective enterprise funds identification criterion of abnormal flow（会计角度看企业资金异常流动的识别标准）.docVIP

Accounting Perspective enterprise funds identification criterion of abnormal flow Abstract This paper business as a research object, by analyzing the abnormal flow of corporate funds identified several major modes, and thus discover the key points, which according to the main mode key points and issues put forward a very comprehensive accounting perspective mobile monitoring of enterprise funds to several well-established guidelines. Keywords abnormal capital flows corporate accounting recognition criteria Currently, along with international and domestic trade continues to develop, the economy has achieved gratifying results, but also the emergence of many new fraud measures, which are commonly used by companies as a means of trade, the daily operations, foreign investment and other general business practices enable enterprises to public capital flows into the individual accounts. In such a situation, the existence of the business difficult business problems. Under normal circumstances, the company’s deficit has not yet been found, illegal possession of funds already transfer to a foreign country, which certainly will bring a very heavy financial burden, so that enterprises have suffered huge losses. Many companies therefore have been merged or even bankruptcy, causing many social problems of instability. Why today’s regulatory regime companies will appear so many problems, and these problems are often irreparable huge losses in after it was discovered? This phenomenon can not but arouse our thinking, abnormal flow patterns enterprise funds what? The key point of this question, then where? China’s enterprises to prevent abnormal capital flows have those ways? All above-mentioned problem is precisely the aim of this study lies. An accounting perspective enterprise funds to the key points of abnormal flow problems 1, business logistics, capital flow, information flow definition of the concept The so-called enterprise logistics refers to g