摘要
会计舞弊作为企业财务领域的重要问题，对经济秩序和利益相关者权益造成严重威胁，其与企业内部控制缺陷之间的关联性已成为学术界和实务界关注的焦点。本研究基于近年来频发的会计舞弊案例，探讨内部控制缺陷在其中的作用机制，旨在揭示两者之间的深层关系并提出优化建议。研究采用实证分析方法，结合问卷调查与案例研究，选取2018年至2022年间中国A股上市公司为样本，通过构建多元回归模型分析内部控制缺陷对会计舞弊发生概率的影响。结果表明，内部控制的设计与执行缺陷显著提高了会计舞弊的发生可能性，尤其是在管理层权力集中、监督机制薄弱的企业中表现更为突出。此外，研究发现外部审计质量与内部控制有效性之间存在正向关联，这为提升企业治理水平提供了新视角。本研究的创新点在于将内部控制缺陷细分为设计缺陷与运行缺陷，并分别评估其对会计舞弊的影响程度，同时引入外部审计质量作为调节变量进行深入分析。这一研究不仅丰富了会计舞弊与内部控制领域的理论框架，还为企业完善内部控制体系、降低舞弊风险提供了实践指导，具有重要的理论价值和现实意义。
关键词：会计舞弊；内部控制缺陷；外部审计质量；管理层权力；监督机制
Abstract
Accounting fraud, as a critical issue in the corporate financial domain, poses a severe threat to economic order and the rights of stakeholders, and its association with internal control deficiencies has become a focal point for both academia and practice. This study investigates the role of internal control deficiencies in frequent accounting fraud cases in recent years, aiming to uncover the deep-seated relationship between the two and propose optimization recommendations. By employing an empirical analysis approach that integrates questionnaire surveys and case studies, this research selects Chinese A-share listed companies from 2018 to 2022 as samples and analyzes the impact of internal control deficiencies on the likelihood of accounting fraud through a multiple regression model. The results indicate that design and execution flaws in internal controls significantly increase the probability of accounting fraud, particularly in enterprises characterized by concentrated managerial power and weak oversight mechanisms. Furthermore, the study reveals a positive correlation between external audit quality and the effectiveness of internal controls, offering a new perspective for enhancing corporate governance. The innovation of this study lies in subdividing internal control deficiencies into design and operational defects and separately evaluating their influence on accounting fraud while introducing external audit quality as a moderating variable for in-depth analysis. This research not only enriches the theoretical fr amework of accounting fraud and internal controls but also provides practical guidance for enterprises to improve their internal control systems and reduce fraud risks, demonstrating significant theoretical value and practical implications.
Keywords：Accounting Fraud; Internal Control Deficiency; External Audit Quality; Management Power; Supervision Mechanism
目 录
摘要 I
Abstract II
一、绪论 1
(一) 会计舞弊与内控缺陷的研究背景 1
(二) 研究会计舞弊与内控缺陷的意义 1
(三) 国内外研究现状综述 2
二、会计舞弊的成因与表现形式 2
(一) 会计舞弊的主要成因分析 2
(二) 会计舞弊的常见表现形式 3
(三) 会计舞弊对企业的影响评估 3
三、企业内部控制缺陷的表现与影响 4
(一) 内部控制缺陷的类型划分 4
(二) 内部控制缺陷的具体表现 4
(三) 内部控制缺陷对财务报告质量的影响 5
四、会计舞弊与内部控制缺陷的关联性分析 5
(一) 舞弊行为与内控缺陷的因果关系 5
(二) 内控缺陷对会计舞弊的促进作用 6
(三) 防范会计舞弊的内控改进策略 6
结 论 8
参考文献 9
