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本文首先结合中国实际情况,分析了目前公司财务舞弊的现状,重点从控制环境方面分析我国上市公司在内部控制中存在的问题,进而通过运用COSO内部控制整体框架的要求,分析产生舞弊的原因,从而建立合理的企业内部控制整体框架。
Based on the actual situation in China, this paper analyzes the status quo of the current financial frauds in the company, analyzes the problems existing in the internal control of the listed companies in China from the perspective of the control environment, and then analyzes the causes of fraud by applying the requirements of the COSO internal control framework. In order to establish a reasonable overall framework of internal control.