毕业论文（设计）存货舞弊审计策略探讨.docVIP

诚 信 承 诺 我谨在此承诺：本人所写的毕业论文《存货舞弊审计策略探讨》均系本人独立完成，没有抄袭行为，凡涉及其他作者的观点和材料，均作了注释，若有不实，后果由本人承担。 承诺人（签名）： 年 月 日 摘 要 存货舞弊作为会计舞弊的一种形式，其影响和危害逐日体现，再加上近年来我国金融市场融资和再融资功能弱化，公司对于流动资产的需求却又有增大的趋势。公司便开始在在存货上打起了舞弊的主意，既严重影响了公司的信誉，又损害了广大会计信息相关者的利益。因此，研究存货舞弊对于提高公司信誉和会计信息披露质量，加强对公司的监管和提高会计师事务所审计质量以及保护广大会计信息相关者利益都有一定的意义。 本文是在借鉴国内外已有的相关研究的基础上，分析存货舞弊的危害及类型，将存货舞弊的类型归纳为: 虚增虚减存货数量、非法销售等形式。在此基础上进一步分析产生存货舞弊的内外部原因，指出产生存货舞弊的外部原因包括: 相关职能部门监管不到位以及会计师事务所审计失职、处罚力度不大、相关的法律法规不够完善、监管体系不健全等等;内部原因主要有: 公司治理结构不健全和内部控制制度不完善、资本市场压力大等等。最后提出防范存货舞弊的对策，在外部环境方面要强化会计师事务所审计查证能力、加强相关职能部门对存货的监管、加大舞弊处罚力度、完善相关的法律法规、构建高效的监管体系;在公司内部要进一步地加强监事会、独立董事以及审计委员会的监督作用，建立一套完善的公司内部会计控制制度并规范公司治理结构。 关键词：存货舞弊 ；动机 ；策略 ABSTRACT Inventory and harm of inventory fraud in the companies gradually appears as one kind of new forms in accountant fraud ,in particular in recent years when our countries’ financial market function of financing and refinancing are attending. The companies began to pay attention to the idea of inventory fraud .It not only affected the companies’reputation ,but also hamed benefit of the accounting information stakeholder .So,the reasearch on the companies’inventory fraud has a certain significance regarding enhancing the companies’reputation and disclosing the quality of accounting information ,strengthening the companies’supervising and managing and improving audit quality of the accountancy firms as well as protecting benefit of accounting information stakeholder . This article is related on the basis of the domestic and foreign studies .With the analysis of the dangers and the forms of inventory fraud .It induces type of inventory fraud in the companies for such form as illegal sales ,reduce and add the inventory quantity and so on .Forthermore on the base of those it analyzes causes inside and outside of inventory fraud.At the same time ,point out that causes of inventory fraud outside include inadequate relevant laws and rules, too slight punishment ,unsound superv