毕业论文设计《财务舞弊与内部控制》.docVIP

PAGE l 论文题目：财务舞弊与内部控制 作者姓名： 指导老师：  摘 要 在我国，财务舞弊问题虽然已经引起有关部门的关注，并在一定程度和范围内采取了相应的措施，但是，企业财务报告造假的问题仍然十分严重。有关内部控制与财务舞弊是否相关、内部控制如何影响财务舞弊以及影响程度的问题，理论界及实务界一直都停留在理论研究和案例分析阶段。在对国内外相关研究成果系统分析的基础上，从内部控制和财务舞弊的基本理论入手，将内部控制与财务舞弊这两个问题联系起来，分析了财务舞弊发生的动因、内部控制对财务舞弊的影响机理，明确了两者之间的具体关系。借鉴内部控制及其评价的理论，通过上市公司财务指数来衡量内部控制有效性，将对内部控制有效性的评价从定性分析转化为定量分析，为了抑制财务舞弊的发生，提出了我国企业应加强内部控制建设、完善公司治理结构、强化内部审计、加强内部控制文化及风险管理、提高内部控制评价效果等政策建议。 关键词：上市公司；内部控制；财务舞弊  Abstract In China，the financial fraud problems have attracted the full attention of the whole country in various departments， and have taken measures to some extent and range of appropriate，but the relevant data show that China’s corporate financial reporting fraud is still very serious.In this series of influencing factors，internal control is one important factor，it is how to affect the financial fraud，whether it has an important impact on the problem， theorists and practitioners have been stuck in the stage of theoretical research and case studies， there is on depth study between them. we analysis the domestic and foreign related research systematically，put the internal control linked with financial fraud，analysis the dynamics financial fraud，the impact mechanism of financial fraud，clear the role of internal control in the prevention of financial control. Drawing on the theoretical and results of internal control evaluation，we build a comprehensive evaluation internal control index of listed companies，to measure the effectiveness of internal control，make the evaluation of the effectiveness of internal control from qualitative to quantitative measurement. Paper proposes suggestions to perfect the internal control of companies from the following parts perfect the internal governments structure； strengthen the internal audit； strengthen the internal control culture and risk management； improve the effectiveness of internal control evaluation. Key words：listed companies；internal controls；financial fraud  目 录 TOC \o 1-2 \h \z \u HYPERLINK \l _To