从两起资金挪用案谈企业的货币资金内部控制-立信锐思系列内控案例分析（Talking about the internal control of Monetary Fund in enterprises from two cases of funds misappropriation -- a case study of Lixins internal control system）.docVIP

从两起资金挪用案谈企业的货币资金内部控制-立信锐思系列内控案例分析（Talking about the internal control of Monetary Fund in enterprises from two cases of funds misappropriation -- a case study of Lixins internal control system） I. brief introduction of cases Case 1: forged bank statements, misappropriation of two hundred million pipansihuan Once in the national accounting Bian fund management institutions of a scientific research of a suspected embezzlement case of 200 million yuan, is the city of Beijing since the founding of the highest amount of money involved with the embezzlement case, the final court sentenced Bian a reprieve for. From media reports, Bian before the incident during the eight years, the use of scientific research fund in charge of the special funds allocated by cheque, right, lied to steal cover seal, cut funding amount, forged bank Jinzhangchan and mail transfer vouchers, forged bank statements and other means of corruption, misappropriation of public funds of RMB 200 million yuan. Bian, who was charged with the payment and payment of funds, had all the bank documents and bank statements handled by him, allowing him to commit crimes for eight years without being noticed. The audit department has repeatedly audited the financial situation of the Fund Committee, but has not found the problem of misappropriation of funds in bian. The incident that year the Spring Festival, a college fund committee of the Bureau of finance fund management office in advance came back from vacation, going to the bank when the thrust had been handled by Bian a bank statement back, while not on the Bian a statement of fraud, beginning to work on the bill with designated bank in the past, this is the responsibility of the Bian in accounting. After getting back the bill, the student began to check the bill and the internal accounts, a sum of 20 million 900 thousand yuan of expenditure attracted the attention of the university student, in his impression, he did not hear of this expenditure. The students e