基于内部控制理论研究九好集团财务舞弊.docVIP

- 摘要 在市场经济的背景下，我国企业内部控制信息披露日益完善，不仅对上市公司而言越来越重要，而且也在会计学术界和社会各界引起了重视。我国现阶段上市公司的财务舞弊问题是我国市场有效运行的重大障碍也是国内学者研究的重点问题，现阶段，我国上市公司财务舞弊问题日趋多样化、复杂化和隐蔽化。金融诈骗的方式多种多样，数额巨大，时间也很长。对于我国上市公司财务舞弊行为的治理和钻研，我国学者也在一直不断的探索，我国相关监管机构也对此出台了相关的法律政策，但是治理形式仍然十分的严峻。本文以九好集团内部控制的财务报告舞弊作为研究对象，具有一定的理论和实践意义，首先分析了九好集团内部控制中财务舞弊的现状，九好集团的财务报告存在诸多问题，然后讨论九龙集团内部控制财务报告中存在的问题及舞弊原因，最后提出九好集团财务报告中舞弊管理的有效措施和建议。 关键词：内部控制 财务舞弊 九好集团 Abstract At present,Chinas economy is a market economy,in this context, Chinas enterprise internal control information disclosure from zero to todays gradual improvement,not only for listed companies more and more important,but also in the accounting academia and social attention from all walks of life. At the present stage,he financial fraud of listed companies in China is a major obstacle to the effective operation of Chinas market and a key issue of domestic scholars. At the present stage,the financial fraud of listed companies in China is increasingly diversified,complicated and hidden. Financial scams come in many forms,in huge amounts and over a long period of time. The governance of financial fraud of listed companies in China and the study of domestic scholars have also been constantly exploring,Chinas relevant regulatory agencies are also on the financial fraud of listed companies to punish and formulate a series of relevant laws and policies,but the form of financial fraud governance is still very serious. Based on nine good group internal control of financial reporting fraud as the research object,has certain theoretical and practical significance,this article first to nine good group paper analyzed the current situation of internal control disclosure of information,combined with nine good group on the current situation of internal control disclosure of information analysis, group financial report on internal control information disclosure quality is unqualified,few substantive information in the form. Then it discusses the problems existing in the financial report of the