高风险形式下企业欺诈与舞弊的防范

随着社会经济与技术的不断发展,企业经营环境的变化,与企业战略制定与修正、法律法规的不完备、会计准则的"空隙"等相关的经营风险日益加大。利用与这些经营风险相关的不确定性与复杂性作掩护的欺诈与舞弊已成为必须面对和急需解决的一个重要问题。根据高风险形式下企业欺诈与舞弊的成因分析,对其的防范应通过合理地设定企业的战略目标、严格地控制战略目标实施过程中的修正程序、提高识别风险因素的能力,建立良好的企业文化,即诚信与道德价值观等来实现。

The Prevention of Fraud and Deceive Under the High Risk Form

With the continues developing of economy and technology,the management environment of the enterprises has changed.The management risk,which is related to the strategic formulating and revising,the incomplete of law,regulation and accounting standards,is becoming large.The problem is urging to be solved,that is taking the uncertainty and complex of high risk as a shadow to do fraud and deceive.According to the causes analysis of fraud and deceive,to prevent fraud and deceive,we should formulate the enterprises' objective properly,control the revise process of strategy constructively,raise the recognizing ability of risk cause,and set up good enterprises' culture,that is honest and morals.