上市公司财务舞弊与内部控制研究-以皖江物流公司为例.docVIP

PAGE PAGE 12 PAGE PAGE 16 摘要 在新的时间轴上，世界经济迅速发展，但与此同时，会计财务报表作假现象也频繁发生，在国际，从排行世界500强第7位的安然公司到美国第二长途电话公司世界通信公司的破产；在国内，从银广厦、圣方科技、乐视网、万家文化、江苏雅百特等一系列上市公司恶性造假案，可以看到当今世界企业会计造假现象已经到了触目惊心的地步。内部控制信息的披露是上市公司和社会公众全面沟通的信息桥梁，同时，内部控制信息披露也是公司内部治理和保障证券市场规范化运行的重要内容。 会计工作主要出现问题的类型大多是财务报表舞弊，而上市公司的这种情况更是屡见不鲜，企业的内部控制对于企业的作用更是必不可少。现实生活中更是能够接触或听闻公司的此类事件，我们的身边人或者以后的我们都有可能成为其中的一份子，这类事件会对我们的工作或一些经济上的行为有所影响，减少其出现的可能性和治理都是刻不容缓的。 本文通过分析财务舞弊与企业内部控制的原因及危害，并且结合皖江物流股份有限公司的实际情况，试图剖析清楚其使用的手段以及动因，能前后照应清楚上市公司财务舞弊行为与内部控制的局限性，启示市场上的公司认清情况，给出措施，防范出现恶劣行为，从而能给予市场更好的交易环境。 关键词：上市公司；财务舞弊；内部控制；皖江物流 Abstract In the new time, the world economy develops rapidly, but at the same time, the phenomenon of accounting and financial statements fraud also occurs frequently. In the international arena, from Enron, the 7th largest 500 companies in the world, to the bankruptcy of World Telecom, the 2nd Long-distance Telephone Company of the United States; At home, from a series of malignant fraud cases of listed companies such as Yinguangxia, Shengfang Science and Technology, Le TV Network, Wanjia Culture and Jiangsu Yabaite, we can see that the phenomenon of corporate accounting fraud has reached an alarming stage in the world today. Disclosure of internal control information is an information bridge between listed companies and the public. At the same time, disclosure of internal control information is also an important part of internal governance and guarantee the standardized operation of the securities market. The main types of accounting problems are mostly financial statement fraud, which is more common in listed companies, and the internal control of enterprises is essential for the role of enterprises. In real life, we can contact or hear about such events in the company. People around us or in the future may become one of them. Such events will have an impact on our work or some economic behaviors. This article through the analysis of the causes of financial fraud and internal control and harm, and comb