中小企业财务舞弊成因及优化方案毕业论文.doc

I 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 II Causes of Financial Fraud in Small and Medium - sized Enterprises and Optimization - based on case study of ZiXin Pharmaceutical Co. Abstract Financial statements isa way for panies to show their performance abroad, and is also the necessary reference for the majority of investors to make investment performance indicates that pany's future has a good development prospects, it will naturally e the majority of investors to pursue the object of well-panies with bright future prospects, good operating performance can attract more capital and provide strong financial support for pany's development petitiveness. 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 e mon means of panies. This article purple ZiXin pany as example, describes pany's background and pany'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, increase the risk and cost of financial fraud of panies, Quality of the four aspects of the proposed period of capital market and regulate the financial behavior