内部控制对财务的影响——以乐视网为例.docxVIP

PAGE 16 - 内部控制对财务的影响——以乐视网为例 摘 要 随着大数据时代的到来，上市公司规模不断扩大，经营风险不断加重，这就需要创建科学的管理体系。近年来，企业财务报告和交易作假现象屡见不鲜，说明企业内部控制的完善和有效性存在缺陷，需要加强对内部控制的重视及改善举措。飞速发展的互联网行业已经与百姓生活息息相关，而作为曾经该领域的领跑者的乐视网，现如今已走上了下坡路，辉煌不再。本文将运用案例分析法以乐视网为例，通过分析其经营方式和财务困境来研究其内部控制存在的问题。本文将从乐视运营能力、偿债能力、资本结构等方面进行分析，揭示乐视所面临的财务危机，再以内部环境、风险评估、信息与沟通、控制活动和内部监控为出发点，分析在财务危机下内部控制造成的影响，以此提出改善内控的建议，为遇到相似问题的企业提供可行的解决对策。 关键词：乐视网，内部控制，财务报告 The influence of internal control on finance -- a case study of Letv Abstract With the arrival of the era of big data, the scale of listed companies is expanding and the operational risks are increasing, which requires the establishment of a scientific management system. In recent years, the phenomenon of fraudulent financial reports and transactions is common, which shows that there are defects in the improvement and effectiveness of the internal control of enterprises. It is necessary to strengthen the importance of internal control and improve measures. The rapid development of the Internet industry has been closely related to peoples lives, and as a leader in this field, the Le Video Network has now embarked on a downhill path, no longer brilliant. This paper will use case analysis method to take Le Video Network as an example, through the analysis of its operating mode and financial difficulties to study the problems of its internal control. his paper will analyze from Letv operation ability, debt paying ability, capital structure and other aspects, reveal the financial crisis faced by Letv,and then start from the internal environment, risk assessment, information and communication, control activities and internal monitoring, this paper analyses the impact of internal control under financial crisis, and put forward Suggestions to improve internal control, to provide feasible solutions for enterprises facing similar problems. Key Words：Letv, Internal control, financial reporting 目 录 TOC \o 1-3 \h \z \u 摘要 i Abstract ii 第一章 引言 1 1.1 研究背景及意义 1 1.2 国内外研究现状综述 1 1.2.1 国外