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论文编号：	13866
作者编号：	2320190752
上传时间：	2023/6/2 9:23:02
中文题目：	SM集团财务舞弊相关内部控制改进研究 ——以ZJ子公司财务舞弊事件为例
英文题目：	Research on Improvement of Internal Control Related to Financial Fraud of SM Group——Taking Financial Fraud of ZJ Subsidiary as an Example
指导老师：	刘志远
中文关键字：	COSO内部控制框架；财务舞弊；信息不对称
英文关键字：	COSO internal control framework; Financial fraud; Information asymmetry
中文摘要：	近年来，SM集团频繁发生子公司财务舞弊问题，不仅给集团带来了经济损失，也影响了集团的信誉和形象。本文选取SM集团ZJ子公司的财务舞弊问题作为案例研究，分析SM集团财务舞弊相关内部控制的问题和缺陷，探索财务舞弊相关内部控制改进的方法和措施以预防和减少财务舞弊问题的发生。 本文以案例研究的方法为主，以文献研究为辅，围绕SM集团ZJ子公司经营管理过程中的财务舞弊问题展开研究，探究SM集团财务舞弊相关内部控制的问题与缺陷，并提出相应的改进建议和措施。本文首先从ZJ子公司财务舞弊事件暴露出发，介绍选择该课题的背景，然后综合评述了中外理论研究现状，利用COSO内部控制框架和委托代理理论，识别案例中财务舞弊事件的信号，分析实施财务舞弊的手段，对财务舞弊问题发生的原因进行剖析，具体包括：财务控制环境薄弱，体现在集团财务内部控制制度未落地及财务舞弊管控制度缺失为财务舞弊提供了条件；控制执行缺陷，体现在集团总部财务审批授权过大及财务评价指标存在缺陷为财务舞弊提供了机会；信息传递与沟通不畅，体现在集团总部与子公司之间及职能部门之间的信息系统未打通导致信息不对称；内部监督的缺位，体现在内部审计部门独立性与专业性不足及审计频率低和覆盖面小导致未能有效识别财务舞弊行为，降低财务舞弊暴露的可能性。 基于以上分析，作者提出SM集团改进财务舞弊相关内部控制的建议和措施，主要包括：改善财务控制环境，包括推进集团财务内部控制制度下沉及构建财务舞弊管控体系；改进财务控制活动，包括收紧财务审批权限及完善财务评价指标；优化信息传递与沟通机制，包括打通集团公司与子公司之间的财务信息系统壁垒，嵌入重要财务指标监控，打造财务信息共享平台；强化内部审计监督作用，包括提高内部审计机构的独立性及专业性，提升内部审计的频次及覆盖面。
英文摘要：	In recent years, SM Group subsidiaries have frequently suffered from financial fraud, which has brought economic losses to the Group and affected its reputation and image. This paper selects the financial fraud of the ZJ subsidiary of SM Group as a case study, analyzes the defects of SM Group's internal control related to financial fraud, and explores the methods and measures to improve SM Group's internal control related to financial fraud. Based on the case study method, supplemented by literature research, this paper studies the financial fraud in the operation and management of ZJ subsidiary of SM Group, explores the internal control problems and defects related to financial fraud of SM Group, and puts forward corresponding improvement suggestions and measures. This paper firstly starts from the exposure of financial fraud in ZJ Company, introduces the background of choosing this topic, and then comprehensively reviews the research status of Chinese and foreign theories. Using COSO internal control framework and principal-agent theory, it analyzes the causes of financial fraud in ZJ Company, including: Financial internal control environment is weak, reflecting financial internal control system chaos and financial fraud control system lack; The defects of control execution are reflected in the excessive authorization of financial examination and approval and the defects of financial evaluation index. Poor information transmission and communication, reflected in the group headquarters and subsidiaries and functional departments of the information system is not open; The absence of internal supervision is reflected in the lack of independence of the internal audit department and the small audit frequency and coverage. Based on the above analysis, the author puts forward suggestions and measures for SM Group to improve the internal control related to financial fraud, which mainly include: improving the internal control environment of financial, including promoting the sinking of the group's internal control system and building the financial fraud control system; Improve financial control activities, including tightening financial approval authority and improving financial evaluation indicators; Optimize the information transfer and communication mechanism, including breaking through the financial information barriers between the group company and subsidiaries, and building a financial information sharing platform; Strengthen the supervision role of internal audit, including improving the independence of internal audit institutions, improve the coverage of internal audit.
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