企业反舞弊机制的构建与执行

发布时间：2018-02-15 19:22

  本文关键词： 反舞弊机制 内部控制 京东商城　出处：《财务与会计》2017年07期 　论文类型：期刊论文

【摘要】：本文以京东商城等公司反舞弊事件切入,从全面理解反舞弊机制的内涵、明确反舞弊机制的着力重点、提升反舞弊机制的决策层次、确保反舞弊机制的透明度等四方面探讨了企业应如何合理地构建反舞弊机制,并提出应坚持内部消化与公开曝光相结合、处罚和奖励相结合的原则以保障反舞弊机制的执行效果。
[Abstract]:Based on the anti-fraud incident of JingDong Mall and other companies, this paper starts with a comprehensive understanding of the connotation of anti-fraud mechanism, clarifies the focus of anti-fraud mechanism, and promotes the decision-making level of anti-fraud mechanism. In order to ensure the transparency of the anti-fraud mechanism, this paper discusses how to construct the anti-fraud mechanism reasonably, and points out that the internal digestion should be combined with the public exposure. The principle of combining punishment and reward to ensure the enforcement effect of anti-fraud mechanism.
【作者单位】： 武汉大学经济与管理学院会计系;
【基金】：%E7%9A%84%E8%B5%84%E5%8A%A9" target="_blank">国家自然科学基金<71672131>的资助
【分类号】：F715.5;F724.6
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本文编号：1513695