论文部分内容阅读
随着我国市场经济的高速发展,公司内部各类财务舞弊案件时有发生,严重扰乱了市场经济秩序,对公司本身和国家经济发展都产生了极为负面的影响。目前,我国正处于经济建设和发展的转型关键时期,研究新形势下针对公司财务舞弊的审计工作具有显著的现实意义,防止更多舞弊案件的发生,促进公司的健康稳定发展,同时也能为公司建立完善的内部控制机制提供参考性意见。
With the rapid development of the market economy in our country, all kinds of financial fraud cases have occurred in the company from time to time, seriously disturbing the order of the market economy and exerting a very negative impact on the company itself and the national economic development. At present, our country is in the critical period of transition of economic construction and development. It is of significant practical significance to study the auditing of corporate financial fraud under the new situation in order to prevent more fraud cases and promote the healthy and stable development of the company. At the same time, The company established a sound internal control mechanism to provide reference.