浅谈上市公司内部财务控制制度------毕业设计

2008届本科毕业论文（设计）论文题目浅谈上市公司内部财务控制制度学生姓名所在学院电子商务学院专业财务管理学号指导教师成绩2008年4月XXXA1A0A2A3A4A5A6A7A9A10A8A12A13A11A14A15A16A17A18A19A20A21A22A23A23A24A262A27A2833A27XXX大学本科毕业论文（设计）原创性及知识产权声明本人郑重声明所呈交的毕业论文（设计）是本人在导师的指导下取得的成果。对本论文（设计）的研究做出重要贡献的个人和集体，均已在文中以明确方式标明。因本毕业论文（设计）引起的法律结果完全由本人承担。本毕业论文（设计）成果归XXX大学所有。特此声明。毕业论文（设计）作者签名作者专业财务管理作者学号2008年4月16日XXXA1A0A2A3A4A5A6A7A9A10A8A12A13A11A14A15A16A17A18A19A20A21A22A23A23A24A263A27A2833A27XXX大学本科学生毕业论文（设计）开题报告表A25A29A30A31A32A33A34A35A36A37A38A39A40A41A42A43A44A45A46A47A47A48A25A29A30A31A32A33A49A50A51A52A25A29A30A31A32A33A53A54A55A56A57A25A58A59A51A52A60A61A62A34A60A63A64A65A44A45A66A57A67A68A69A70A69A68A69A71A72A73A74A75WTOA76A77A40A41A78A57A79A80A81A72A73A82A65A83A84A85A86A87A49A87A88A89A90A42A43A44A45A46A47A91A92A88A89A93A42A43A46A47A94A95A77A96A97A98A40A41A78A57A79A80A93A99A100A101A102A103A104A105A90A106A107A77A72A73A57A25A108A103A109A45A108A81A42A43A44A45A46A47A93A110A111A112A113A114A115A116A90A117A83A77A72A118A119A120A89A81A42A43A44A45A46A47A93A121A122A57A25A123A124A58A59A90A125A126A71A127A128A60A93A129A44A45A66A57A130A129A131A32A60A130A132A64A65A133A104A93A134A111A92A57A25A121A135A77A136A137A138A139A140A141A142A143A77A144A145A77A146A147A148A149A93A150A151A77A152A153A154A155A156A157A77A127A158A159A160A161A93A162A84A49A77A163A164A165A166A167A168A169A170A171A172A165A173A174A175A176A177A178A179A180A181A182A177A178A180A181A182A183A184A185A186A187A188A189A190A191A192A193A194A195A196A197A198A196A199A200A193A201A202A203A204A170A205A192A206A207A208A209A210A211A212A194A195A213A214A215A216A217A218A218A219A220A221A222A223A224A225A165A175A226A227A228A229A230A231A192A232A233A234A235A165A194A195A220A236A213A214A215A216A217A218A237A238A239A240A193A241A242A243A244A245A225A192A236A246A247A213A214A215A216A217A218A238A248A249A250A234A235A165A251A252A253A254A175A255A182A0A194A195A1A2A201A3A4A213A214A215A216A217A218A192A187A234A5A6A7A8A199A200A9A10A175A194A11A192A213A214A215A216A217A218A184A194A195A187A188A217A218A16A12A191A13A14A15A17A196A201A18A196A202A19A20A21A22A23A245A225A238A24A192A43A246A194A195A213A214A215A216A217A218A25A234A248A194A195A26A27A241A28A210A29A165A62A225A175A213A30A31A231A32A185A249A250A184A33A214A185A186A34A35A192A213A214A36A37A218A38A39A249A250A189A190A218A219A23A40A41A28A184A14A163A245A165A42A44A45A190A46A16A47A165A48A49A8A38A192A249A250A165“A213A214A50A217A218”A25A234A248A206A51A52A213A53A54A165A55A56A192A233A55A248A230A57A58A52A46A59A60A184A215A48A165A61A63A20A223A64A191A65A66A34A35A20A218A34,A242A67A68A69A70A221A2A209A211A212A165A215A216A71A190A36A37A187A234A165A194A195A213A214A202A19A196A218A38A72A218A165A8A73A10A241A165A74A75A175A121A0A173A174A220A221A184A76A77A78A79A191A80A81A82A170A165A192A255A83A182A84A78A85A247A76A77A196A211A212A218A219A196A43A246A202A189A86A87A88A89A175A90A91A92A31A231A32A185A249A250A165A184A213A214A215A216A217A218A93A94A165A173A174A87A39A95A190A40A96A18A97A98A99A100A101,A36A102A231A213A33A206A0A189A190A234A235A103A8A104A165A105A106,A107A94A76A212A121A206A55A108A165A109A96A175A110A181A111A112A113A114A115A116A117A118A119A120A113A114A115A116A122A123A124A222A125A170A192A182A46A249A250A71A190A165A100A101A206A126A221A231A127A128A165A30A129A130A174A192A249A250A71A190A221A248A131A15A17A194A195A132A133A89A134A135A18A97A165A218A219A136A137A208A156A138A192A213A214A215A216A217A218A238A248A121A51A218A219A136A137A208A156A138A47A165A245A225A213A214A217A218A139A140A192A141A25A142A13A131A230A40A165A219A143A144A145A175A90A91A146A147A230A40A41A164A94A52A46A165A148A149,A43A32A150A195A130A165A151A152A148A149A192A153A154A155A166A157A158A159A160A207A161A162A163A154A165A167A168A169A170A171A172A173A174A175A176A177A178A179A180A181A183A184A185A173A174A176A177A178A179A186A188A189A190A191A192A193A171A195A196A197A198A162A199A200A203A204A205A198A208A209A211A218A197A198A212A214A215A216A216A217A220A221A215A222A223A216A224A225A188A226A190A191A192A193A171A197A198A212A214A205A227A228A229A230A231A232A157A158A205A234A235A236A237A238A239A215A216A216A240A220A215A222A215A241A224A225A188A243A190A191A192A193A171A195A196A197A198A244A245A162A169A246A205A247A248A249A166A250A251A252A253A254A215A216A216A240A220A223A222A223A221A224A225A188A255A190A191A192A72A249A244A245A205A73A251A252A72A249A215A216A216A240A220A74A222A223A216A224A225A35A0A1A2A3A4A5A6A7A0A1A3A4A5A6A186A75A8A9A78A197A10A11A12A13A14A15A16A17A18A19A20A21A22A96A98A23A234A24A972000A25A263A27A79A28A29A30A31A32A33A34A36A37A38A39A40A41A82A42A43A44A45A46A47A482004A49A84A50A51A87A52A53A32A33A54A55A56A57A58A59A60A61A62A39A90A91A63A253A92A151A642002A93A65A66A144A67A68A69A70A71A76A77A95A80A227A89A253A92A151A641998A81A83A85A100A88A101A86A94A99A102A103A104A105A106A107A108A152A69A76A77A109A642001A100A110A111A112A113A114A115A145A116A63A117A115A118A152A69A119A120A71A196A108A152A69A76A77A109A642000A121A122A123A124A125A126A139A127A128A139A129A130A131A132A69A133A134A135A139A136A137A115A129A76A77A138A140A137A141A142A76A77A138A143A137A146A147A132A69A148A138XXXA149A150A153A154A155A156A157A158A159A160A161A162A163A164A165A166A167A168A169A170A171A172A173A174A174A175A1764A177A17833A177摘要近年来，上市公司违法乱纪的大案的发案率逐年提升，从国外安然能源公司财务造假，虚增利润，内幕交易过渡激励等问题，到我国银广夏公司严重造假，G17902过G1278造G17153G19156G2524G2528，G1278造出G2487G6265G1863G2345，虚G5332增G1552G12258专G11004发G12092，G1278造G1825G12258文G1226和G1278造G18341G15713G12092G6466等G6175G8585，虚G7512G1039G14841业务G6922G1849等，G17837G1135大案G16314G11458G5790G5527，G1208人发指。G17837G1135在国内外G2528G7691G4396在的问题均是由G1122G993重G16282内G18108财务G6523G2058G6122者G7693本G4613G8821有G5859G16794到内G18108财务G6523G2058的重要G5627所造成的。G17837G1135问题是在G6925G19773过G12255中G7304G19718出来的，因此G1075G2494有G17902过G9157G2282G6925G19773G451完G2904G2058G5242G451G2164G5390G11429管G1116以G16311G1927。本文从内G18108财务G6523G2058的G4462G1053出发，结G2524G980G1135上市公司的G10628G10378，G2010G7524内G18108财务G6523G2058的G10628G10378，对G1237业内G18108财务G6523G2058G4396在的问题G17839G15904G2010G7524，从G13792G6226到完G2904G1237业内G18108财务G6523G2058的方法和对G12586。关键词内G18108财务G6523G2058理论G3534G11796G10628G10378问题G5326G16770XXXA179A180A181A182A183A184A185A186A187A188A189A190A191A192A193A194A195A197A198A199A200A201A202A203A203A204A2055A206A20733A206ABSTRACTINRECENTYEARS,LISTEDCOMPANIESVIOLATEDLAWSOFTHEINCIDENCEOFMAJORUPGRADEEVERYYEARFROMABROADENRONENERGYCOMPANYSFINANCIALCOUNTERFEITING,INFLATEDPROFITSANDINSIDERTRADINGTRANSITIONALISSUESSUCHASINCENTIVESTOCOMPANIESINCHINATHISCOMPANYSERIOUSFORGERY,FORGEDTHROUGHPURCHASEANDSALESCONTRACTS,FORGEDEXPORTDECLARATIONSFALSEVATINVOICES,FORGERYANDFALSIFICATIONOFTAXDOCUMENTSANDOTHERMEANSOFFINANCIALINSTRUMENTS,SUCHASFICTITIOUSINCOMEOFTHEIRPRIMARYBUSINESS,THESEBIGSHOCKINGANDHEINOUSINTHEPRESENCEOFTHESESAMEISSUESATHOMEANDABROADISNOTDUETOTHEINTERNALFINANCIALCONTROLS,ORSIMPLYDIDNOTREALIZETHEIMPORTANCEOFINTERNALFINANCIALCONTROLCAUSEDBYTHESEISSUESAREINTHEREFORMPROCESSINLIGHTOF,ANDTHEREFOREONLYTHROUGHDEEPENINGREFORM,PERFECTINGTHESYSTEM,ANDSTRENGTHENSUPERVISIONTOBEADDRESSEDINTHISPAPER,THEDEFINITIONOFINTERNALFINANCIALCONTROLSSTARTINGWITHTHESTATUSOFSOMELISTEDCOMPANIES,THEANALYSISOFTHEINTERNALFINANCIALCONTROLSTATUSOFTHEINTERNALFINANCIALCONTROLSOFTHEEXISTINGPROBLEMS,INORDERTOFINDIMPROVEENTERPRISEINTERNALFINANCIALCONTROLMETHODSANDMEASURESKEYWORDINTERNALFINANCIALCONTROLS,THEORETICALFOUNDATION,STATUSQUO,PROBLEMS,PROPOSALSXXXA179A180A181A182A183A184A185A186A187A188A189A190A191A192A193A194A195A197A198A199A200A201A202A203A203A204A2056A206A20733A206目录A208A209A210A211A212A213A214A215A216A217A218A219A2207A221A208A222A209A210A211A212A213A214A215A216A223A2247A225A209A210A211A212A213A214A215A216A226A2247A228A209A229A210A211A212A213A214A215A223A224A216A230A2317A232A209A210A211A212A213A214A215A233A210A211A214A215A216A234A2358A221A236A222A209A210A211A212A213A214A215A216A230A237A238A2398A225A209A240A241A242A230A2378A228A209A235A243A230A2378A232A209A214A215A2379A221A244A222A209A210A211A212A213A214A215A216A210A2459A221A246A222A209A210A211A212A213A214A215A216A247A248A25010A236A209A251A252A254A255A41A0A210A211A212A213A214A215A1A19A218A209A2A3A410A221A208A222A209A210A211A212A213A214A215A216A16A126A83A510A225A209A210A211A212A213A215A6A83A7A8A46A127A9A10A11A51A12A13A24810A228A209A210A211A212A213A214A215A215A6A14A15A130A69A250A72A131A17A25011A232A209A133A57A18A134A45A214A21511A221A236A222A209A254A255A41A0A135A226A20A136A21A22A23A152A24A91A6011A225A209A41A0A135A226A20A139A88A140A25A142A143A244A144A91A6011A228A209A41A0A135A226A20A108A26A224A146A140A136A21A216A134A2712A221A244A222A209A210A211A212A213A214A215A20A148A28A29A30A240A46A26A210A211A212A213A214A215A215A6A31A93A83A32A3312A225A209A210A211A212A213A214A215A20A148A139A88A34A21A35A36A207A40A216A37A38A34A13412A228A209A210A211A212A213A214A215A20A148A39A80A83A32A33A46A157A18A31A93A215A613A221A246A222A209A42A43A44A47A48A49A158A50A62A52A159A53A54A55A123A235A62A49A5613A59A145A61A161A58A167A63A64A65A162A48A4913A66A145A61A67A68A70A71A235A73A74A7513A76A145A77A78A79A81A82A84A85A86A42A43A44A47A48A49A62A87A89A154A16615A90A68A92A145A94A95A96A97A98A99A100A101A102A103A85A86A104A105A106A107A109A154A110A111A112A62A42A43A44A47A48A49A100A10115A59A145A94A95A85A86A104A105A106A10715A66A145A113A168A114A115A98A99A180A11616A90A117A92A145A249A118A170A119A120A171A109A172A121A122A105A174A77A42A43A44A47A48A49A62A124A12516A90A76A92A145A176A128A96A97A129A132A137A138A109A48A49A96A97A129A132A141A6117A90A147A92A145A71A115A175A149A150A122A105A178A151A172A121A42A43A44A47A48A49A62A153A155A156A16017A90A163A92A145A164A176A42A43A48A49A62A165A181A154A16918A147A145A182A10618A183A17320A177A179A184A18531A186A18733XXXA188A189A190A191A192A193A194A195A196A197A198A199A200A201A202A203A204A205A206A208A210A211A212A213A213A214A2157A216A21733A216G980G451内G18108财务G6523G2058的研究G13984G7235近年来，上市公司违法乱纪的大案的发案率逐年提升，从国外安然能源公司财务造假，虚增利润，内幕交易过G5242激励等问题，到我国银广夏公司严重造假，G17902过G1278造G17153G19156G2524G2528，G1278造出G2487G6265G1863G2345，虚G5332增G1552G12258专G11004发G12092，G1278造G1825G12258文G1226和G1278造G18341G15713G12092G6466等G6175G8585，虚G7512G1039G14841业务G6922G1849等，G17837G1135大案G16314G11458G5790G5527，G1208人发指。G17837G1135在国内外G2528G7691G4396在的问题均是由G1122G993重G16282内G18108财务G6523G2058G6122者G7693本G4613G8821有G5859G16794到内G18108财务G6523G2058的重要G5627所造成的。G17837G1135问题是在G6925G19773过G12255中G7304G19718出来的，因此G1075G2494有G17902过G9157G2282G6925G19773G451完G2904G2058G5242G451G2164G5390G11429管G1116以G16311G1927。所以我G1216G5529G20047G2010G7524G11458G2081我国上市公司的内G18108财务G6523G2058的G10628G10378，对G1237业内G18108财务G6523G2058G4396在的问题G17839G15904G2010G7524，从G13792G6226到完G2904G1237业内G18108财务G6523G2058的方法和对G12586。（G980）G451内G18108财务G6523G2058的G4462G1053G20G451内G18108财务G6523G2058的G2559G1053G1237业内G18108财务G6523G2058G2058G5242是G1237业内G18108G6523G2058G2058G5242的G7692G5527，G17902G5132是指财务人G2604（G18108G19388）G17902过财务法G16280G451财务G2058G5242G451财务计G2022G11458标等，G6365G10043G980G4462的G12255G5219和方法，对G17176G18341G17828G2172G17839G15904指导G451G13464G13467G451G11429G11575和G13434G7475，确G1457G1237业G2462G1866内G18108G7438G7512和人G2604全G19766G14865G4466G2462G4466G10628财务G20056G12651，从G13792G4466G10628财务计G2022（G11458标）的管理G8975G2172。A219G21G451对内G18108财务G6523G2058G4462G1053的理G16311内G18108财务G6523G2058是利G11004G6523G2058论的G3534本G2419理和方法，对财务G8975G2172G17839G15904G12197学的G16280G14551G451G13434G7475G451G16792G1227等G980G13007G2027的方法G451技术G451G12255G5219G2462理1A220A221A222A223A225A227A228A229A230A231A232A233A234A236A237A238A239A240A241A222A223A242A243A245A239A246A247A241A2222005,16XXXA188A189A190A191A192A193A194A195A196A197A198A199A200A201A202A203A204A205A206A208A210A211A212A213A213A214A2158A216A21733A216念的总称，使财务G8975G2172达到G20056G4462G11458标的G8975G2172。内G18108财务G6523G2058是G6523G2058论在财务G8975G2172中的具体G17828G11004，是散布在G1237业G8975G2172中的G980连串的G6523G2058G15904为，它与G1237业经G14841G8975G2172相互交G13467，为G1237业经G14841G8975G2172G13792G4396在。3G451内G18108财务G6523G2058与内G18108G6523G2058的G1863G13007内G18108G6523G2058是G1237业生产经G14841G8975G2172的自我调节和自我G2058G13434的内在G7438G2058，在G1237业管理中处G1122重要位置，财务G6523G2058是内G18108G6523G2058的重要G13464成G18108G2010。在整个G1237业的生产经G14841G8975G2172中，生产G451技术G451人事G451供应G451G19156售G451财务等工作各G993相G2528，应G6365G10043G993G2528的工作G5627质内容G451G14551围和G4466G10628的条G1226G17839G15904G6523G2058，G13792财务G6523G2058因它是G980种G1227G1552G6523G2058，可将G993G2528岗位G451G993G2528G18108G19388G451G993G2528层次的业务G8975G2172相结G2524，G17839G15904综G2524G6523G2058，它是内G18108G6523G2058的中G5527环节。（二）G451内G18108财务G6523G2058的理论G3534G11796G20G451低效率理论新古典经济学派认为竞争的市场G7438G2058会迫使厂商G2524理配置G17176源，降低成本，认为厂商内G18108是完全有效率的。但是大量的G4466证研究的回答却是否G4462的。由此美国经济学家哈维来宾斯坦提出了著名的X低效率理论。认为厂商中G4396在尚未利G11004的G7438会，G13792G17837G1135尚未利G11004的G7438会是由G1122G13464G13467和个人缺乏安排造成的，G17837种低效率是由G1122人和G13464G13467的因素所造成的，是由G1122G1237业管理G13792并非是技术因素造成的。因此对G1122理G5627的厂商G13792言，要降低成本，提高利润G4613需要更多的去注重管理G13792G993是技术。G21G451G13007统理论XXXA188A189A190A191A192A193A194A195A196A197A198A199A200A201A202A203A204A205A206A208A210A211A212A213A213A214A2159A216A21733A216G993难看出，财务管理本身是G980项G13007统工G12255。它G17902过财务人G2604G451处理G6175G8585G451方法相G1863环节和G12255G5219对信息G17839G15904G6922集G451确认G451G2164工G451传输G451G4396储G451G6265告等处理G8975G2172，对G17176G18341G451成本G451利润G451G1227格G451贷款G451G12258G6922等G17839G15904G6523G2058。G17837G1135充G2010的体G10628它的G13007统G5627。正因为财务管理具有G13007统理论的本质属G5627，才使内G18108财务G6523G2058成为可能。3G451G6523G2058论任何G1237业在确G4462G11458标以后G4613G5529G20047朝既G4462的G11458标G13792努力，但是G1237业在G17828作的过G12255中由G1122人的出G10628和突变的G10378况使G1237业可能出G10628G980G1135情况从G13792G993能完全G6365计G2022G17828作，因此G4613需要G11004到G6523G2058论，使管理对象G19555G7114去G13428正和调整G1571G12175整体G11458标的G5058G5334，从G13792使G1237业能G6365G7114G6365G10043G20056G7411的计G2022完成G20056G7411的G11458标。因此G6523G2058G7114财务的G3534本G13856能G1055G980，是G1866内在本质的需要，G1075使内G18108财务G6523G2058成为可能。（G989）G451内G18108财务G6523G2058的内容以G1237业经济G8975G2172为对象，G16280G4462经济G8975G2172G5529G20047G17993G4444的方G19036G451G6931G12586，以G2462G6523G2058经济G8975G2172的方法G451G6526G7057和G12255G5219，以G1457证经济G8975G2172的G2524法G5627和有效G5627。以会计G7692G12651G13007统为对象，G16280G4462会计G7692G12651应G17993G5502的G2419G2029G451方法和G12255G5219，以G1457证会计信息G17176G7021的正确G5627和可G19764G5627。G3926G3647G2058和G4469G7692会计G1985证G2058G5242G451G3809式G16772G17146方法G451财产G4462G7411G11436G4396G451会计G12305G7692G7828G7609等。以G8981G2172G17176产G451G3278G4462G17176产和G1866G1194G17176产为对象，G16280G4462G17176产G17153G1849G451G20576G6922G451G1457管G451维G6264G451G20058G11004等G18108G19388和环节的G13856G17143G451G7447G19492G451G6175G13505和G12255G5219，以G1457G6264G17176产的安全完整。G3926G7460G7021G20576G6922G2462G19492G20081G20058G11004G6523G2058G2058G5242G451产成G2709G1849G5223和出G5223G6523G2058G2058G5242G451G17176产G4462G7411G9177G7609G2058G5242等。以G17139G1550和所有者G7447G11422为对象，G6523G2058G1237业的XXXA188A189A190A191A192A193A194A195A196A197A198A199A200A201A202A203A204A205A206A208A210A211A212A213A213A214A21510A216A21733A216G17176本结G7512和财务结G7512。（G3247）G451内G18108财务G6523G2058的G5529要G5627G20330G1820，内G18108财务G6523G2058是G1237业财务管理的G7692G5527，财务G6523G2058能G17902过调节G451G8819G17902和G2524作使个G2047G451G2010散的财务G15904为统G980起来，从G13792G17873G8726G1237业G11713G7411和G19283G7411的财务G11458标，在G17837G980G9869上正G12538G2524了G1237业财务管理的G1039要特G5461。G1866次，内G18108财务G6523G2058是G1237业财务计G2022G4466G10628的G1457证，G1237业财务计G2022G5468难做到G3837G15927G7092G13553，G5460G5460G4396在G980G1135G993G17287的G3332方，G13792G17837G1135G5460G5460需要在财务G8975G2172的G6523G2058过G12255中才能发G10628，从G13792得到调整。G1889次，内G18108G6523G2058G2058G5242的G5326G12447与G1593全，是G1237业经G14841成G17145的G2081提，G13792G1237业财务内G18108G6523G2058G2058G5242是G1237业内G18108G6523G2058G2058G5242的G7692G5527所在，因此内G18108财务G6523G2058对G1237业成G17145G7186得更为重要。G7380后，内G18108财务G6523G2058在G4466G17353中G1075有重要的作G11004，有G1135G1237业G993重G16282内G18108财务G6523G2058，G7380后G17220上了G9793G1141的G17959G17347。由此可G16277，内G18108财务G6523G2058在G1237业的经济G6523G2058中起到了G1457证G451G1431G17839G451G11429G11575和G2339调的作G11004，G2164G5390G1237业内G18108财务G6523G2058G2063G993容G13543。二G451我国上市公司内G18108财务G6523G2058G10628G10378G2462G4396在问题（G980）G451内G18108财务G6523G2058的G11458标G993全G20G451内G18108财务G2058G5242G993完G2904，难以G9397G17287G1237业需要我国的内G18108财务G6523G2058才G2030G2030G5332G3999，G10990G14279G5468多公司G18129G17836G8821有G5859G16794到内G18108财务G6523G2058的重要G5627，因此G17836G8821有G980G3883完G2904G451G16280G14551的管理体G13007，有G1135公司G10990G14279G8821有内G18108财务G6523G2058G2058G5242，管理G2325G2010G9163乱，所以内G18108财务G6523G2058在公司内G18108G5468难G4466G7057，经过G9471G19283的G7114G7411，到G10628在为G8502，理论G11040和G4466务G11040对内G18108财务G6523G2058的认G16794G17836G5468G993统G980。有G1135XXXA188A189A190A191A192A193A194A195A196A197A198A199A200A201A202A203A204A205A206A208A210A211A212A213A213A214A21511A216A21733A216公司G2494G5907G5859G15999G2172G6203G15904已有的G2058G5242，却G993去结G2524公司G4466G19481，研究和有效G6925G17839已有的G2058G5242，由此造成内G18108财务G6523G2058G2058G5242难以G17878应G1237业业务的需要，G2058G13434了G1237业G16285得经G14841发G4649G17G21G451内G18108财务G6523G2058G2058G5242缺乏整体G5627和G16280G2022G5627内G18108财务G6523G2058是公司的G980项综G2524G5627的管理G8975G2172，但是G11458G2081G5468多公司对内G18108财务G6523G2058G2058G5242的设计缺乏整体G5627和G16280G2022G5627，G5468多G18108G19388G18129G2494从自G5061G18108G19388的G16294G5242出发，G5585G11065了公司是个整体，因此使内G18108财务G6523G2058缺乏整体上的G2339调。有G1135公司G6238G12946力更多的G6930在了G17147G5077G17176G18341G451财产等有G5430的G17176源G6523G2058上，G13792G5585G16282了信息等G7092G5430的G17176源G6523G2058。3G451G1571重G1122事后G6523G2058G5468多公司G1571G1122事后G6523G2058，G5460G5460是在违纪G451违G16280G15904为发生后，才设法去G3593G3634G9443G8946G6122G1116以G5821处，G13792缺乏事G1820G19462G14551和全过G12255G6523G2058，导G14280G6523G2058成本高，G6922效G4581。G17837G1075是由G1122G8821有完整的G11458标，G8821有全G4628的G16280G2022所造成的。（二）G451上市公司G17139G17143人违法干G20056会计工作G20G451公司G17139G17143人G8821有做好“带头”工作我国上市公司中，G980般国有G6523股占绝对优势，上市公司的董事G19283是由上级G1039管G18108G19388任命，由G1122每G980年对公司的经G14841业绩考G7692直接涉G2462到公司G17139G17143人的是非功过，并影响到公司G17139G17143人的去留升迁G451奖G18341福利，所以公司G17139G17143人G5460G5460会授G5859G451指使G451G5390G1208会计G7438G7512G17139G17143人G2604违法处理会计事项，由G1122我国G11458G2081干G18108G2058G5242G17836G993完XXXA188A189A190A191A192A193A194A195A196A197A198A199A200A201A202A203A204A205A206A208A210A211A212A213A213A214A21512A216A21733A216G2904，G20058导G980言九鼎的弊端仍然G4396在，G13792正是G17837种弊端G1075使会计人G2604丧失了应有的G17143任感，认为G20058导签字，我G4613G10043办，我G993G17139G17143，使内G18108财务G6523G2058有名G7092G4466。G17837种G17143任集中G1122财务G20058导G6175中的做法，损害了会计人G2604的积极G5627，更有的上级G20058导G980纸“白条”“G980支笔”签批的超标准的招待费G451餐费G451G3837文数字般的学习G451出国费G11004等的G6265G19156。节日发奖G18341，自G5061巨G2008