【作者】 余天才；

【导师】 罗绍德；

【作者基本信息】 暨南大学 ， 财务管理， 2007， 硕士

【摘要】 中小型企业是推动台湾经济起飞的推手,而台湾的企业也以中小型企业为主。随着大陆经济改革力度不断加深加大,各地区和国家纷纷来华投资。台资企业基于同属于中华民族之血脉,来此投资之企业更是络绎于途。中小型台资企业的财务状况特点为,会计制度凌乱、缺乏内部控制、经营权过度集中,所以造成舞弊事件层出不穷。中小型企业由于人力及财力资源有限,基于成本效益的考虑,实施全面性的审计和设置完善的内部审计机构,实属不可行。但经营者对财务会计而言完全外行,如果没有设置财务会计方面的内审机构,一旦发生财务方面的弊端,后勤的资金调配就可能来不及支应,导致公司倒闭。对中小型企业现阶段的规模而言,传统的财务会计内部审计的实施,可以既不必花费很多的成本,从而又能弥补经营者这方面的不足,达到一举两得的目的。本文从国内外学者及机构对内部审计的定义、国内外将内部审计分类出发,延伸说明中小型企业实施财务会计审计的理由及作用。本文通过案例发现问题,进而提出改善意见,财务报表改善从针对会计从业人员的职业教育和制定会计制度方面来改善经营管理者舞弊。更多还原

【Abstract】 Medium and small sized enterprises play an important role in the development of Taiwan economy and most part of Taiwan enterprises are medium and small sized. With the degree of mainland economy reform strengthening, entrepreneurs from various countries and districts come to invest in China. Entrepreneurs from Taiwan belong to descents of great China, so they hung for investment in China. However, financial position of medium and small sized enterprises is characteristic of poor accounting system, lack of internal control and operating power over centralized, resulting embezzle affairs to pile up one after another.It is impractical for medium and small sized enterprises to carry out comprehensive auditing and establish perfect internal auditing unit basis on the consideration of cost efficiency, because of their limited human and financial resource. Operators who know nothing about financial accounting without setting up internal auditing institution for financial accounting, will lead to the bankrupt of enterprises for the logistic funds dispenses and then may pay too late if the irregularity of finance happens. The traditional implement of internal auditing for financial accounting does not cost too much and compensate the operators for shortage of this aspect, inspect of current scale of medium and small sized enterprises.This thesis shows the definition and the classification of internal auditing quoted from home and abroad scholar and institution, extending to explain the reason and function of the implement of financial accounting auditing in medium and small enterprises. Questions are explored by cases, and promotion of financial accounting inspects of accountants’ occupational education and the establishment of accounting system to keep operators from embezzling is illuminated in the thesis.更多还原