中小企业财务舞弊现象的分析与解决

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XCLW70467 中小企业财务舞弊现象的分析与解决

现今随着经济的不断发展，我国的中小企业也在快速的发展，并在我国经济发展中占据着重要地位，也解决了我国大部份人口就业问题，但就中小企业财务上面也存在着一些弊端的现象，如一些中小企业因为规模较小管理并不严瑾，财务制度并不健全、财务人员不专业等这些问题，本文认为中小企业必须努力提高财务管理的能力，克服企业存在的财务管理问题，增强对企业内部财务人员素质的重视程度，才能更好地促进中小企业稳定、良性发展，我们就这些问题进析分析并做出解决方案。

[关键词]：财务制度、财务人员、管理体系、内部控制。

题目····························································1

摘要····························································1

目录····························································2

一、中小企业的概念················································3

二、中小企业的特点················································3

三、中小企业财务舞弊的原因·········································3

1、管理者行为意识影响··········································3

2、企业生产经营的压力··········································3

3、财务舞弊组成因素············································4

四、中小企业财务舞弊的现状··········································4

1、在企业中财务人员的素质与能力也是相当重要的······················4

2、企业的内外部监管力度不到位····································4

3、内部控制体系并不完善·········································4

五、防止财务舞弊现象发生的对策·······································5

1、加强中小企业的内部监管········································5

2、加强中小企业的外部监督········································5

3、提高会计人员的职业道德养······································5

4、完善内部控制体系·············································6

六、总结··························································7

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