基于内部控制视角的金亚科技会计舞弊案例.docxVIP

摘要 金亚科技股份有限公司是中国通信设备领域最优秀的上市公司之一，然而证监会却在2015年对这个公司进行调查。次年1月，在自查报告中，金亚科技股份有限公司承认了财务舞弊的事实。报告显示，在该公司上市前后的几年中，曾经虚构项目的预付款、编造虚假的收入及利润，随意改变财务报告中的数据，给投资者和社会营造了公司盈利的虚假现象。因为金亚科技会计舞弊造假案件在业内具有很大的轰动性，所以本文从金亚科技财务舞弊案例入手，基于内部控制的角度分析财务舞弊发生的原因以及解决的办法。 本文首先明确了财务舞弊和内部控制的相关概念，分析了金亚科技舞弊的动机以及案例过程，详细研究了金亚科技的年度报表，并把2012-2014年的报表进行了对比，在原有报表与修正报表的差异中，了解并确认了金亚科技的作弊手段。从内部控制环境、风险评估程序、控制活动、信息与沟通、内部监督等内部控制要素的角度对金亚科技舞弊案例进行分析，提出了问题并作出了相应的解决方案。 关键词：内部控制；金亚科技；财务舞弊；营业利润 Abstract Jinya Technologies Co., Ltd. is one of the best listed companies in the field of telecommunications equipment in China. However, the SFC investigated the company in 2015. In January of the following year, in the self-examination report, Jinya Science and Technology Co., Ltd. admitted the fact of financial fraud. The report shows that in the years before and after the listing of the company, advance payments of fictitious projects, fabricated false income and profits, arbitrarily changed the data in the financial report, and created a false phenomenon of corporate profits for investors and society. Because the cases of fraud and fraud in Jinyas science and technology accounting have a great sensation in the industry, this paper starts with the cases of financial fraud in Jinyas science and technology, and analyses the causes of financial fraud and the solutions based on internal control. Firstly, this paper clarifies the related concepts of financial fraud and internal control, analyses the motivation and case process of Jinya Technological Fraud, studies the annual report of Jinya Technological in detail, and compares the report of 2012-2014. In the difference between the original report and the revised report, it understands and confirms the means of Jinya Technological Fraud. From the perspective of internal control factors such as internal control environment, risk assessment procedures, control activities, information and communication, and internal supervision, this paper analyses the cases of Jinyas scientific and tec