会计舞弊与人本化内部控制研究  

Study on Accounting Fraud and Humanization Internal Control

作　　者：杨红心[1] 

机构地区：[1]河南职业技术学院,河南郑州450052

出　　处：《财会通讯（下）》2014年第4期3-7,129,共5页Communication of Finance and Accounting

摘　　要：本文以沪深A股上市公司为样本,验证内部控制形式有效性和实质有效性分别与会计舞弊的关系。结果表明:内部控制形式有效性因素与会计舞弊的关系不显著,而实质有效性因素与会计舞弊的关系显著,表明解决会计舞弊问题需要从内部控制实质有效性因素出发,即从抑制会计舞弊动机因素出发,运用人本主义的管理思路和方法开展内部控制——人本化内部控制。The paper validates the relationship between the formal validity and substantive validity of internal control by using the sample data of Shanghai and Shenzhen A shares of listing corporation to carry out research.The results show that:the relationship between the formal validity factors of internal control and accounting fraud is not significant,and the relationship between the substantive validity factors of internal control and accounting fraud is significant.To solve the accounting fraud needs using the substantive validity factors,namely from the inhibition of accounting fraud motivation factors,by management ideas and methods to carry out humanism internal control—the humanism internal control.

关 键 词：会计舞弊 人本化内部控制 

分 类 号：F233[经济管理—会计学] F275[经济管理—国民经济]