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MBA论文_D企业电子发票舞弊内部控制研究_基于舞弊三角理论视角

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更新时间:2020/2/15(发布于湖南)

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文本描述
I
摘 要
电子发票作为一种崭新的发票形式进入我国,其所带来便捷、高效、低成本优
势的同时,由于其复印方便、支持跨地域开具、允许集中批量开具等新的特点也带
来了新的舞弊风险:真实性和唯一性存疑。造成了新的内部控制难题。D企业属于
特殊普通合伙企业,特殊普通合伙企业的性质决定了其需要为过失承担无限责任,
其核心竞争力是以为客户提供专业服务。面对电子发票所带来的新的舞弊风险,从
舞弊三角理论视角出发,对电子发票内部控制舞弊三角的特点进行梳理,有助于D
企业从源头上探寻出电子发票这一崭新发票形式所带来的内控风险,同时将舞弊三
角理论与内部控制理论结合,能够从根本上对电子发票舞弊风险进行有效内部控制
在电子发票舞弊的理论研究中,将舞弊三角理论与内部控制理论在电子发票内部控
制中的结合运用研究较少;实践中,也未引起足够重视和关注。因此,电子发票与
舞弊三角理论在企业内部控制中的结合研究可拓展延伸企业内部控制方法
本文将文献研究和案例分析相结合来对课题展开研究。首先,对舞弊三角理论、
内部控制理论进行阐述,为后文提供理论支撑。从舞弊三角理论视角出发对电子发
票内部控制进行重新审视。之后,通过在案例公司获取的资料,引入D企业案例,
从内部控制理论出发,剖析了D企业现有内部控制五要素在电子发票舞弊内部控制
中存在的问题,然后基于舞弊三角理论视角对D企业电子发票舞弊内部控制进行研
究,提出如下优化设计:(1)实行项目职责分离、信息共享策略——抑制控制环境
中企业结构所带来的舞弊借口(2)引入复杂人性假设——抑制控制环境中企业文化
所带来的舞弊借口(3)调整风险控制目标——减轻风险评估中目标设定带来的舞弊
压力(4)借鉴成熟度模型——减少风险评估中由缺乏对变化事项进行识别和评估带
来的舞弊机会(5)实现电子发票无纸化信息流转——消除控制活动中“信息孤岛现
象”所带来的舞弊机会(6)建立明确的舞弊调查和处理程序——消除控制活动中“不
清晰的问题处理程序”的舞弊机会(7)利用二维码识别软件确保信息质量的客观性
和准确性——减轻由无法识别的信息质量所带来的舞弊机会(8)明确控制职责建立
通畅的沟通渠道——消除由缺乏有效沟通渠道所带来的舞弊借口(9)引入嵌入式审
计技术——降低监控中由滞后的审计评估所带来的舞弊机会。将舞弊三角理论思想
与内部控制理论相结合,对完善电子发票舞弊内部控制体系、合理控制电子发票舞
弊风险具有一定实践意义
关键词:电子发票;舞弊三角理论;内部控制
III
ABSTRACT
Electronic invoices as a new form of invoice entry into China, which brings
convenience, high efficiency, low cost advantages, but also brings new features. There is
doubt about authenticity and uniqueness. Created new internal control problems. D
companies belong to special general partnership enterprises. The nature of special general
partnership enterprises determines that they need to assume unlimited liability for
negligence. Introduce fraud triangles in the face of new fraud risks brought by electronic
invoices. Theoretically, reclassifying the internal control of electronic invoices based on
fraud triangles will help D companies to dig out the new internal control risks brought by
electronic invoices and combine the five elements of internal control to avoid electronic
invoices from the source. In the research of electronic invoice fraud, there is less research
on the combination of electronic invoices and fraud triangle theory internal control. In
practice, it has not attracted enough attention and attention. Therefore, the combination of
electronic invoice and fraud triangle theory in the internal control of the enterprise can
expand the internal control method of the enterprise.
This article uses the methods of literature research and case analysis to study the
selected topics. First, it elaborates on the five elements of fraud triangle theory and
internal control, and provides theoretical support for the following text. Introduce fraud
triangle theory to re-evaluate the internal control of electronic invoices. Later, after
understanding the case companies in the field to obtain information, the D business case
was introduced. Starting from the five elements of internal control, the problems existing
in the internal control of electronic invoices in D companies' existing internal control
elements were analyzed, and then based on the fraud triangle theory. Put forward five
countermeasures for optimizing internal control: (1) Separation of project responsibilities
and information sharing - Suppression of fraud caused by the control of corporate
structure in the environment (2) Introduction of complex humanity hypothesis -
Suppression of corporate culture in the control environment The fraud excuse (3)
Adjusting risk control objectives - Reducing fraudulent pressures from goal setting in risk
assessment. (4) Maturity model borrowing - Reduced risk assessments result from the
lack of identification and evaluation of change issues. Fraud Opportunity (5) Implement
paperless information circulation for electronic invoices - Eliminate fraud opportunities。