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当前我国上市公司层出不穷的财务舞弊案,揭示了企业内部财务控制体系不够完善,给犯罪分子以可乘之机。特别是在国内外经济形势复杂多变的情况下,上市公司内部财务控制体系的完善具有至关重要的意义。通过分析上市公司财务舞弊案的原因,提出了完善上市公司内部财务控制体系具体方法和对策。
At present, there are a lot of financial fraud cases in listed companies in our country, revealing that the internal financial control system in the enterprise is not perfect enough, which gives criminals an opportunity to take advantage of. Especially in the complex and volatile economic situation at home and abroad, the improvement of the internal financial control system of listed companies is of crucial significance. By analyzing the causes of financial fraud in listed companies, this paper puts forward specific methods and countermeasures to improve the internal financial control system of listed companies.