财务舞弊视角下的金亚科技内部控制研究.docVIP

- 摘要 随着时代的变迁，经济的快速发展，公司的规模在不断扩大，随之而来的一些问题层出不穷，其中，很多公司也曝出了经营业绩存在造假的问题。公司为了让自身有一个良好的业绩表现也是不择手段，通过财务舞弊来粉饰业绩是当前公司最常用的手段之一。究其原因，这些公司被爆出造假的消息，其实都和内部控制离不开关系。在此类公司内部，内部控制的功能并没有发挥其应有的作用。在当前的市场环境中，公司要实现可持续发展，需要建立完善的内部控制。本文以金亚科技公司为案例，在分析金亚科技财务舞弊过程的基础上，剖析其原因，进而发现金亚科技公司内部控制存在的问题，针对问题给出优化内部控制的对策：加强部门之间的沟通，优化企业的风险评估系统，优化组织机构，塑造良好的内部环境文化和完善监督机制。以期为金亚科技的可持续发展提供帮助。 关键词：财务舞弊 内部控制 金亚科技 Abstract With the changes of the times and the rapid development of the economy, the scale of enterprises has continued to expand, and some related problems have occurred one after another., Among them, many companies have also exposed the business performance of the problem of counterfeiting. Companies in order to allow themselves to have a good performance is also unscrupulous, through financial fraud to whitewash performance is currently one of the most commonly used means of the company. The reason for this, these companies have been blown false news, in fact, and internal control can not be separated from the relationship. Within such companies, the function of internal control does not play its rightful role. In the current market environment, the company needs to establish perfect internal control in order to achieve sustainable development. Taking Jinya technology company as a case, this paper analyzes the causes of the financial fraud process of Jinya science and technology, and then finds out the problems existing in the internal control of Jinya technology company, and gives the countermeasures to optimize the internal control according to the problems: strengthening the communication between departments, optimizing the risk assessment system of enterprises, optimizing the Organization, Shape a good internal environmental culture and improve the supervision mechanism. With a view to providing assistance for the sustainable development of Jinya technology. Keywords: Financial fraud, Internal control, Jinya Technology 目录 TOC \o 1-3 \h \z \u 摘要 I Abstract II 目录 III 前言 1 1 内部控制及