中小型台资企业内部审计程序研究

发布时间：2018-11-19 22:25

【摘要】： 中小型企业是推动台湾经济起飞的推手,而台湾的企业也以中小型企业为主。随着大陆经济改革力度不断加深加大,各地区和国家纷纷来华投资。台资企业基于同属于中华民族之血脉,来此投资之企业更是络绎于途。中小型台资企业的财务状况特点为,会计制度凌乱、缺乏内部控制、经营权过度集中,所以造成舞弊事件层出不穷。中小型企业由于人力及财力资源有限,基于成本效益的考虑,实施全面性的审计和设置完善的内部审计机构,实属不可行。但经营者对财务会计而言完全外行,如果没有设置财务会计方面的内审机构,一旦发生财务方面的弊端,后勤的资金调配就可能来不及支应,导致公司倒闭。对中小型企业现阶段的规模而言,传统的财务会计内部审计的实施,可以既不必花费很多的成本,从而又能弥补经营者这方面的不足,达到一举两得的目的。本文从国内外学者及机构对内部审计的定义、国内外将内部审计分类出发,延伸说明中小型企业实施财务会计审计的理由及作用。本文通过案例发现问题,进而提出改善意见,财务报表改善从针对会计从业人员的职业教育和制定会计制度方面来改善经营管理者舞弊。
[Abstract]:Small-and-medium-sized enterprises are the driving force for Taiwan's economic take-off, and Taiwan's enterprises are mainly small-and-medium-sized enterprises. With the deepening of mainland economic reform, various regions and countries have come to China to invest. Taiwan-funded enterprises based on the blood of the Chinese nation, to invest in this enterprise is in the road. The financial status of small and medium-sized Taiwan-funded enterprises is characterized by a messy accounting system, a lack of internal control and excessive concentration of management power. Because of the limited human and financial resources, it is not feasible for SMEs to carry out comprehensive audit and set up perfect internal audit institutions on the basis of cost-benefit considerations. However, the operator is completely unprofessional to financial accounting. If there is no internal audit organization in financial accounting, once the malpractice of financial affairs occurs, the allocation of funds in logistics may not be able to pay for it, leading to the closure of the company. For the scale of the small and medium-sized enterprises at this stage, the implementation of the traditional internal audit of financial accounting can not only cost a lot of costs, but also make up for the shortcomings of the operators, so as to achieve the goal of killing two birds with one stone. Based on the definition of internal audit at home and abroad and the classification of internal audit at home and abroad, this paper explains the reasons and functions of financial accounting audit in small and medium-sized enterprises. In this paper, through the case finding problems, and then put forward the improvement opinion, the financial statement improvement from the accounting profession education and the establishment of accounting system to improve the management fraud.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.45

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