企业财务舞弊识别与防范机制研究  

Research on the identification and prevention mechanism of corporate financial fraud

作　　者：王邦 Wang Bang(Shanghai University of International Business and Economics,Shanghai 201620,China)

机构地区：[1]上海对外经贸大学,上海201620

出　　处：《经济与管理战略研究》2024年第2期1-5,共5页

摘　　要：本文通过全面分析常见的财务欺诈行为、检测技术和预防措施,深入探讨了企业财务欺诈的识别与防范机制。文中检视了如安然(Enron)以及中国公司同济堂和郑州华晶金刚石等知名案例,强调了这些事件对资本市场造成的严重破坏和市场诚信的侵蚀。研究强调了强化内部控制、高质量审计、严格监管执行以及正直企业文化在预防财务欺诈中的重要性。此外,信息技术的应用,包括人工智能和数据分析,被认为在提高欺诈检测效率方面具有潜力。本文以对研究局限性和未来研究展望的讨论作为结尾,强调了在欺诈预防和公司治理方面持续改进的必要性。This paper comprehensively analyzes the common financial frauds,detection techniques and preventive measures,and deeply discusses the identification and prevention mechanisms of corporate financial fraud.The article examines high-profile cases such as Enron,as well as the Chinese companies Tongjitang and Zhengzhou Huajing Diamond,highlighting the severe damage to capital markets and the erosion of market integrity caused by these events.The study highlights the importance of strengthening internal controls,high-quality audits,strict regulatory enforcement,and a culture of integrity in preventing financial fraud.Moreover,the application of information technology,including artificial intelligence and data analytics,is considered to have the potential to improve the efficiency of fraud detection.The paper concludes with a discussion of research limitations and future research prospects,highlighting the need for continuous improvement in fraud prevention and corporate governance.

关 键 词：财务欺诈 公司治理 内部控制 审计质量 监管执行 信息技术 资本市场 欺诈检测 企业文化 法律合规 

分 类 号：F27[经济管理—企业管理]