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论文编号：	11396
作者编号：	2120152784
上传时间：	2019/12/14 8:32:09
中文题目：	GN船务公司财务人员舞弊及其防范研究
英文题目：	Study On The Financial Staff Fraud And Prevention In GN Shipping Company
指导老师：	张继勋
中文关键字：	财务人员；GN船务公司；OLAP建模；风险识别；舞弊防范
英文关键字：	Financial staff ;GN Shipping Company ; OLAP modeling ; Risk identification ; Fraud prevention
中文摘要：	随着我国经济的高速发展,近年来，公司财务人员舞弊案时有发生，他们利用职务之便，监守自盗，贪污公款，挪作他用等行为层出不穷，从近年的案例来看，财务人员似乎成了高危从业人员，财务人员舞弊案例屡见不鲜，其非法行为隐匿时间较长，且不易被发现，涉案金额也令人瞠目。少数财务人员的这些行为对整个从业人员带来了不利影响，从而引起对该类从业人员舞弊风险的研究。 舞弊风险的GONE理论、冰山理论及风险因子等舞弊与反舞弊著名理论，均是对该类舞弊行为的各类因素的深度分析。财务人员多为与公司风险性敏感资产直接相关的人员，如何能做到既从员工个体上不主动舞弊，又能从公司管理上不能舞弊，在主客体双向上努力减少舞弊发生的可能性，因此，健全公司内控制度，发挥各类监督，提升员工质量，是做好舞弊防范的几个关键点。 本文从GN船务公司出纳贪腐一案，引发对企业职工，尤其财务人员舞弊的思考，结合各种舞弊理论及本案调查结果，从主客观两方面因素，分析该公司职工舞弊的原因，公司管理中的问题，并就该类问题提出解决办法及实施方案。经分析，企业在内控管理、选人用人、制度建设与执行、公司文化等方面存在漏洞，有很大的管理提升空间。对财务从业人员的舞弊风险，进行分析，有利于该公司在今后工作中对相似风险进行识别，减少舞弊风险带来的损失。本文从内控管理、选人用人、审计监督几方面阐述防范财务人员舞弊的措施，并创新性的将多维分析技术应用与财务管理中，通过建立OLAP多维分析模型，能有效避免财务数据中的人为干扰因素，可以更加方便及时的为决策者提供全面的数据分析，帮助其更加快速高效的理解公司财务状况，并及时发现财务异常数据情况，为财务决策提供有效的数据支持。
英文摘要：	As the rapid economic growth of China，cases of fraudulent practices by the financial personnel of the company occur from time to time, and they take advantage of their duties to steal from themselves, embezzlement of public funds, diversion to other uses, and so on. During recent years, financial personnel seem to have become high-risk practitioners, financial personnel fraudulent practices cases are not uncommon, their illegal behavior hidden for a long time, and is not easy to be found, the amount involved is also eye-popping. These behaviors of a small number of financial personnel have adversely affected the entire practitioners, which has led to the study of the risk fraudulent practices among such practitioners. The famous theory of fraudulent practices and anti- fraudulent practices, such as GONE theory of fraudulent practices risk, iceberg theory and risk factors, are all in-depth analysis of various factors of such fraudulent practices. Most of the financial personnel are those who are directly related to the company's risk-sensitive assets. How can we not only take the initiative from the individual employees, but also can not be fraudulent in the management of the company, and strive to reduce the possibility of fraud in both the subject and the object. Therefore, improving the internal control system, exerting various types of supervision and improving the quality of employees is the key point in preventing fraud. This article from the GN shipping company cashier corruption case, led to the thinking of corporate employees, especially financial personnel fraud, combined with various fraud theory and the results of the investigation, from the subjective and objective factors, analysis of the company's staff fraud reasons, the company Management problems, and propose solutions and implementation plans for such problems. Analyses show that there are loopholes in internal control management, selection and employment, system construction and execution, and corporate culture, and there is a lot of room for management improvement. Analysis of the fraud risks of financial practitioners will help the company identify similar risks in future work and reduce the risk of fraud risks. This article expounds the measures to prevent fraud of financial personnel from the aspects of internal control management, selection and employment, and audit supervision, and innovatively applies multidimensional analysis technology and financial management. By establishing a multi - dimensional analysis model, people can effectively avoid human interference factors in financial data, which can provide comprehensive data analysis for decision makers in a more convenient and timely manner, help them understand the company's financial status more quickly and efficiently, and timely discover financial abnormal data. Provide effective data support for financial decisions.
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