中小企业财务舞弊成因及优化方案.doc

中小企业财务舞弊成因及优化方案内容摘要本文以紫鑫药业为例,介绍了公司的背景情况及公司舞弊的经过和处理结果。之后从关联交易异常、利润指标变动趋势异常、股权高度集中几个方面对舞弊迹象进行识别,并且从违规关联交易、虚増土地使用权、虚增存货、虚增利润四个方面分析了舞弊的手段。在对紫鑫药业的财务舞弊分析的基础上,从加强企业内部控制制度的建设、完善会计制度和相关的法律法规、增强惩罚力度,增加上市公司财务舞弊的风险及成本、提高会计人员自身素质四个方面提出建议,期对规范资本市场和中小企业的财务行为有一定的借鉴作用。关键词:财务舞弊;成因;对策;中小企业;紫鑫药业 CausesofFinancialFraudinSmallandMedium-sizedEnterprisesandOptimization-,'sfuturehasagooddevelopmentprospects,-panieswithbrightfutureprospects,pany',,inordertoattractfundsandinvestorstotheeye,,pany'pany',theauthoranalyzesthefraudsfromtheaspectsoftherelatedtransactionabnormalities,abnormalchangeoftheprofitindicatorsandthehighconcentrationoftheshares,andanalyzesthefraudsfromfouraspects,suchastheillegalrelatedtransaction,thevirtualuseright,theinflatedinventory,.,Ltd,thepaperputsforwardsomesuggestionsonhowtostrengthentheinternalcontrolsystem,ountingsystemandrelatedlawsandregulations,strengthenthepunishment,panies,Qualityofthefouraspectsoftheproposedperiodofcapitalmarke