公司财务报表重述与财务报告内部控制的研究

发布时间：2018-03-30 22:36

本文选题：财务报表重述　切入点：财务报告　出处：《首都经济贸易大学》2014年硕士论文

【摘要】：我国目前处于企业内部控制和公司治理理论与实务发生巨大变革的时代，上市公司利用财务报表重述出具虚假财务报告的问题日益增多。对财务报表进行重述是财务报告内部控制中重大缺陷的起因，因此，管理层应加强对财务报告内部控制的管理。企业财务报告内部会计控制是企业为保证经营业务活动的有序进行而制定和实施的会计政策和程序，其主要作用是为了保障企业会计信息的真实性和准确性、企业财产的安全性和完整性，并且保障国家相关法律制度和企业内部规章制度的实施，约束企业内部与会计工作有关的各种经济业务活动及与其有关的岗位，企业财务报告内部控制能够成为企业内部控制体系的核心组成部分的重要原因是它的管理目的和企业制定的目标与其自身的价值观保持了高度的一致。随着社会经济的发展，上市公司也会越来越重视内部控制制度的实施，本文首先对财务报表重述与财务报告内部控制相关研究成果进行了梳理，然后对深圳海联讯科技有限公司财务报表重述进行了分析，总结了海联讯公司财务报表重述反映出的内部控制问题，最后提出加强财务报告内部控制的对策及建议，希望能够帮助公司提高经济效益，，完善其内部控制制度。
[Abstract]:China is now in the era of great changes in the theory and practice of enterprise internal control and corporate governance, and the problem of issuing false financial reports by using financial statements is increasing day by day.Restatement of financial statements is the cause of major defects in the internal control of financial reports. Therefore, management should strengthen the management of internal control of financial reports.The internal accounting control of enterprise financial report is the accounting policy and procedure that the enterprise formulates and implements in order to ensure the orderly operation of business activities. Its main function is to ensure the authenticity and accuracy of the accounting information of the enterprise.The safety and integrity of the enterprise's property, and the protection of the implementation of the relevant state legal system and the internal rules and regulations of the enterprise, as well as the restraint of various economic and business activities related to accounting work and the relevant positions within the enterprise,The important reason that the internal control of enterprise financial report can become the core part of the enterprise internal control system is that its management purpose and the goal that the enterprise sets are in high agreement with its own values.With the development of social economy, listed companies will pay more and more attention to the implementation of internal control system.Hope to help the company to improve economic efficiency, improve its internal control system.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F231.5;F275

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