非营利组织财务舞弊的防控与审计
发布时间：2019-07-25 12:54
【摘要】：研究非营利组织主要的财务舞弊行为,制定预防控制措施,寻求财务舞弊发生后的审计方法,意义十分重大。本文针对非营利组织的特点,将其财务活动分成广义购进、广义销售、资金收付和资料生成四大类型,探讨了每一类型的主要财务舞弊行为、预防控制措施和审计方法。
[Abstract]:It is of great significance to study the main financial fraud of non-profit organizations, to formulate preventive and control measures, and to seek audit methods after the occurrence of financial fraud. According to the characteristics of non-profit organizations, this paper divides their financial activities into four types: broad purchasing, broad sales, fund receipt and payment and data generation, and discusses the main financial fraud, prevention and control measures and audit methods for each type.
【作者单位】： 西南大学经济管理学院;
【分类号】：F235;F239.4
[Abstract]:It is of great significance to study the main financial fraud of non-profit organizations, to formulate preventive and control measures, and to seek audit methods after the occurrence of financial fraud. According to the characteristics of non-profit organizations, this paper divides their financial activities into four types: broad purchasing, broad sales, fund receipt and payment and data generation, and discusses the main financial fraud, prevention and control measures and audit methods for each type.
【作者单位】： 西南大学经济管理学院;
【分类号】：F235;F239.4
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1 张小萍;财务舞弊的产生原因及治理[J];经济师;2005年03期
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