2021年度中小企业财务舞弊成因及优化方案毕业论文.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, 介绍了企业背景情况及企业舞弊经过和处理结果。 以后从关联交易异常、 利润指标变动趋势异常、 股权高度集中多个方面对舞弊迹象进行识别, 而且从违规关联交易、 虚増土地使用权、 虚增存货、 虚增利润四个方面分析了舞弊手段。 在对紫鑫药业财务舞弊分析基础上, 从加强企业内部控制制度建设、 完善会计制度和相关法律法规、 增强处罚力度, 增加上市企业财务舞弊风险及成本、 提升会计人员本身素质四个方面提出提议, 期对规范资本市场和中小企业财务行为有一定借鉴作用。 
关键词: 财务舞弊; 成因; 对策; 中小企业; 紫鑫药业
Causes of Financial Fraud in Small and Medium - sized Enterprises and Optimization
－based on case study of ZiXin Pharmaceutical Co.
Abstract
Financial statements is a way for listed companies to show their performance abroad, and is also the necessary reference for the majority of investors to make investment performance indicates that the company's future has a good development prospects, it will naturally become the majority of investors to pursue the object of well-run companies with bright future prospects, good operating performance can attract more capital and provide strong financial support for the company's development and competitiveness. But for the poor performance of enterprises, the ability to absorb the gold. Therefore, in order to attract funds and investors to the eye, financial fraud has become a common means of listed companies.
This article purple ZiXin Pharmaceutical Company as example, describes the company's background and the company's abuse and the results of processing. Afterwards, the author analyzes the frauds from the aspects of the related transaction abnormalities, abnormal change of the profit indicators and the high concentration of the shares, and analyzes the frauds from four aspects, such as the illegal related transaction, the virtual use right, the inflated inventory, inflated profits. s method. On the basis of analyzing the financial fraud of ZiXin Pharmaceutical Co., Ltd, the paper puts forward some suggestions on how to strengthen the internal control system, improve the accounting system and related laws and regulations, strengthen the punishment, increa