摘要
财务舞弊是影响经济秩序的因素之一,不仅会给广大投资者和债权人造成损失,而且会使投资者和社会公众对会计和资本市场失去信心,造成信任危机。良好的内部控制制度能有效减少舞弊行为的发生,能对财务舞弊起到有效的抑制作用,并减弱财务舞弊的严重后果。因此,完善企业内部控制制度对于防范财务舞弊具有重要意义。
Financial fraud is one of the factors that affect the economic order.It will not only cause losses to the majority of investors and creditors,but also make investors and the public lose confidence in accounting and capital markets,and may form crisis of trust.A good internal control system can effectively reduce the occurrence of fraud,can effectively avoid and restrain financial fraud,and reduce the serious consequences of financial fraud.Therefore,improving the internal control system of enterprises is of great significance to preventing financial fraud.
作者
吴莹
WU Ying(Hunan Product Evaluation Center,Changsha 410299)
出处
《财务与金融》
2021年第4期38-42,共5页
Accounting and Finance
关键词
内部控制
财务舞弊
防范措施
Internal Control
Financial Fraud
Preventive Measures
