电子物流型上市公司财务舞弊审计失败的防控策略——基于HJDZ集团的案例分析  

The Prevention and Control Strategy of Financial Fraud Audit Failure of Electronic Logistics Listed Companies——Case Analysis Based on HJDZ Group

作　　者：邵梦娇 李存芳 王琪 SHAO Mengjiao;LI Cunfang;WANG Qi(Business School,Jiangsu Normal University,Xuzhou 221116,China)

机构地区：[1]江苏师范大学商学院,江苏徐州221116

出　　处：《物流科技》2023年第17期26-28,共3页Logistics Sci-Tech

基　　金：国家自然科学基金面上项目(72074102)。

摘　　要：伴随着我国开启全面建设社会主义现代化国家新征程,社会经济发展进入新阶段,建立电子物流型上市公司财务舞弊审计失败的防控策略意义重大。基于此,梳理了财务舞弊审计失败的特点,剖析了一电子物流型上市公司财务舞弊审计失败的案例,厘清了财务舞弊审计失败的成因,相应地提出了财务舞弊审计失败的防控策略。研究策略对于会计师事务所审计质量的提升、审计失败的防范,电子物流型上市公司财务舞弊行为的有效控制,可持续、高质量发展的实现都具有一定的借鉴价值。With China's new journey of building a socialist modern country in an all-round way and the social and economic development entering a new stage,it is of great significance to establish the prevention and control strategy for the financial fraud audit failure of listed companies based on electronic logistics.Based on this,this paper combs the characteristics of financial fraud audit failure,analyzes a case of financial fraud audit failure of an electronic logistics listed company,clarifies the causes of financial fraud audit failure,and puts forward corresponding prevention and control strategies for financial fraud audit failure.The research strategy has certain reference value for the improvement of audit quality of accounting firms,the prevention of audit failure,the effective control of financial fraud of electronic logistics listed companies,and the realization of sustainable and high-quality development.

关 键 词：电子物流型 上市公司 财务舞弊 审计失败 防控策略 

分 类 号：F275[经济管理—企业管理]